COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2023

447 judgments · page 19 of 23

Tribunals and Commissions08 May 2023Partly Allowed

HEG Limited Vs Commissioner (Appeals) GST

Customs, Excise And Service Tax Appellate Tribunal · (2023) 05 CESTAT CK 0013

Service Tax Rules, 1994 — Rule 2(1)(d)(iv), 2(1)(d)(v), 6Finance Act, 1994 — Section 65(105), 66, 66A, 68(2), 69, 73, 75, 76, 77, 78, 93(1)
Tribunals and Commissions04 May 2023Disposed Of

M/S.Hazra Iron Works Vs Commissioner Of Central Excise, Kolkata-III

Customs, Excise And Service Tax Appellate Tribunal · (2023) 05 CESTAT CK 0012

Central Excise Rules, 1944 — Rule 3A(4), 96ZO, 96ZP, 96ZP(1), 96ZP(3), 96ZQHot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 — Rule 3(1)Central Excise Act, 1944 — Section 3A, 3A(4)
Tribunals and Commissions28 Apr 2023Allowed

M/s.Jain & Sons Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0055

Customs Valuation Rules, 2007 — Rule 14Customs Act,1962 — Section 14, 108, 110, 111 (m), 112(a), 112(b), 114A, 114AA, 138B, 138C(4)Evidence Act, 1872 — Section 65(B)
Tribunals and Commissions28 Apr 2023Allowed

Ghasiram Gokulchand And Others Vs C.C-Jamnagar

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0049

Customs Valuation Rules, 1988 — Rule 2(f), 3(1), 4, 4(1), 4(2)Customs Act, 1962 — Section 14, 14(1), 14(1A), 14(2), 18(1)Sale Of Goods Act, 1930 — Section 26, 32, 37, 40, 42, 64A(1)