Customs, Excise And Service Tax Appellate Tribunal Judgments 2021

Tribunals and Commissions19 Jan 2021Allowed

M/s.Rashmi Metaliks Limited, Unit-I And Ors. @Hash Commissioner Of CGST And CX, Haldia Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0028

Central Excise Act, 1944 — Section 11A(4), 11AA, 11AC, 16Central Excise Rules, 2002 — Rule 4(1), 24A, 26

Tribunals and Commissions19 Jan 2021Allowed

M/s. Aditya Birla Chemicals (India) Limited (Earlier known as M/s.Bihar Caustic And Chemicals Limited) @Hash Commissioner Of Central Excise And Service Tax, Ranchi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0027

Central Excise Act, 1944 — Section 4, 4(1)(a)Central Excise (Determination of Price of Excisable Goods) Rules, 2000 — Rule 5Indian Sale of Goods Act, 1930 — Section 39

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Tribunals and Commissions19 Jan 2021Allowed

M/s. Vinayak Agro Industries And Anr. @Hash Commissioner Of Central Excise, Customs And Service Tax, Rourkela

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0025

Central Excise Tariff Act, 1985 — Chapter 73Central Excise Act, 1944 — Section 9D(1), 12, 36B, 36B(2), 36B(4)Customs Act, 1962 — Section 110

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Tribunals and Commissions19 Jan 2021Allowed

M/s Target Corporation India Pvt Ltd @Hash C.C.E.-Bangalore-iii

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0024

Finance Act, 1994 — Section 65B(44), 65(68), 65(105)(k), 66A, 67, 68(2), 73(1), 75, 76, 77, 78Service Tax Rules, 1994 — Rule 2(1)(d)(v), 6Cenvat Credit Rules, 2004 — Rule 5Income Tax Act, 1961 — Section 195

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Tribunals and Commissions19 Jan 2021Partly Allowed

Asalam Khan @Hash Commissioner Of Central Excise And Customs, Central Goods And Service Tax, Jaipur-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0022

Customs Act, 1962 — Section 102, 108, 111, 111(d), 111(i), 111(j), 111(l), 111(m), 112(a)(i), 114AA, 125, 129ABaggage Rules, 2016 — Rule 3

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Tribunals and Commissions18 Jan 2021Allowed

Panoli Intermediate India Pvt Ltd @Hash C.C.E. And S.T.-Vadodara-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0031

Cenvat Credit Rules, 2004 — Rule 6, 6(3), 6(3)(b), 6(3)(i)(ii), 6(6)Central Excise Act, 1944 — Section 11A(1), 11AB, 11AC, 35F, 57D

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Tribunals and Commissions18 Jan 2021Allowed

M/s. Venkateshwara Power Projects Ltd @Hash Commissioner Of Central Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0023

Central Excise Tariff Act, 1985 — Chapter 17

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Tribunals and Commissions15 Jan 2021Allowed

Interglobe Aviation Ltd. @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0021

Customs Tariff Act 1975 — Section 2, 3(7), 3(9), 3(11)Customs Act, 1962 — Section 2(15), 2(12), 9A, 12, 12(1), 14, 14(1), 19, 25, 25(1), 32K(1), 32O(1)(i)Integrated Goods and Service Tax Act, 2017 — Section 5

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Tribunals and Commissions15 Jan 2021Allowed

M/s. Competition Team Technology (India) Pvt. Ltd. @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0018

Customs Tariff Act 1975 — Section XVI

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Tribunals and Commissions13 Jan 2021Disposed Of

Prem Steel And Metals Pvt Ltd And Ors. @Hash Commissioner Of CE And ST, Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0020

Central Excise Rules, 2002 — Rule 26

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Tribunals and Commissions13 Jan 2021Allowed

N. K. Impex India And Anr. @Hash C.C- Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0019

Customs Act, 1962 — Section 2(25), 2(33), 2(39), 11, 47(1), 110(A), 111, 111(d), 123, 125, 130Handling of Cargo in Customs Area Regulation, 2009 — Regulation 6(l)Imports and Exports (Control) Act, 1947 — Section 3

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Tribunals and Commissions13 Jan 2021Allowed

Jet Airways (India) Ltd. @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0017

Customs Tariff Act 1975 — Section 2, 3, 3(1), 3(7), 3(8), 3(9), 3(11), 3(12)Integrated Goods and Service Tax Act, 2017 — Section 5, 5(1)Customs Act, 1962 — Section 2(15), 12, 12(1), 14, 14(1), 14(2), 19, 25, 25(1), 32K(1), 32O(1)(i)

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Tribunals and Commissions13 Jan 2021Allowed

Orion Steel Corporation And Anr. @Hash C.C.E. And S.T.-Vadodara-ii

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0016

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Tribunals and Commissions12 Jan 2021Allowed

M/s Crysta LED Pvt. Ltd. @Hash Commissioner Of Customs –Nhava Sheva – V

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0015

Customs Act, 1962 — Section 111(d), 112(a)Customs Excise and Service Tax Appellate Tribunal Procedure Rule, 1992 — Rule 23

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Tribunals and Commissions12 Jan 2021Allowed

M/s. Pioneer Pesticides Pvt. Limited @Hash Commissioner Of CGST, Jammu

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0012

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Tribunals and Commissions11 Jan 2021Allowed/Dismissed

Hasmukh Tobacco Products And Anr. @Hash C.C.E.-Ahmedabad-II And Anr.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0014

Central Excise Act 1944 — Section 3, 3A, 3A(2), 3A(3), 9D, 9D(1), 11AC, 11A(10), 11AA, 11AC(1)(e), 14, 32E, 32F, 32L, 138BCentral Excise Rules, 2002 — Rule 16, 25, 26Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 — Rule 5, 6(4), 7, 8, 9, 18(1), 18(2)

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Tribunals and Commissions11 Jan 2021Allowed