NIRMA LTD. vs. C.C.-JAMNAGAR (PREV)
CESTAT Ahmedabad, Jan 13, 2022

RAMESH NAIR, (JM) 1. The issue involved is that whether refund of deposit made with reference to provisional assessment as a security to the bond executed by the...

GAUTAM INDUSTRIES vs. COMMISSIONER OF C.E. & S.T., FARIDABAD
CESTAT Chandigarh, Jan 13, 2022

PER ASHOK JINDAL, (JM): 1. As both the appeals are having a common issue, therefore, both the appeals are decided by a common order. 2. The facts of the case are that...

WESTERN CORROSION CONTROLLER vs. C.C.E. & S.T.-VADODARA-I
CESTAT Ahmedabad, Jan 11, 2022

RAJU, (TM) 1. This appeal has been filed by M/s Western Corrosion Controller against denial of Cenvat Credit, demand of interest and imposition of penalty. 1.1 During...

M/S. SEDCO FOREX INTERNATIONAL DRILLING INC. vs. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI
CESTAT Mumbai, Jan 11, 2022

PER: P. ANJANI KUMAR, (TM) Brief Facts 1. This appeal assails the order-in-Appeal No.565/2007/MCH/AC/VB/07dated 08.07.2007 passed by the Commissioner of Customs...

MS SUNRISE TRADERS vs. C.C.-MUNDRA
CESTAT Ahmedabad, Jan 11, 2022

RAMESH NAIR, (JM) 1. The common issue in all the above appeals involved is that the goods imported by the Appellants declaring the same as Polyester Bed Cover are...

SHRI SHASHIKANT J PARMAR vs. C.C.-KANDLA
CESTAT Ahmedabad, Jan 11, 2022

RAMESH NAIR, (JM) 1. This appeal was filed by the appellant Shri Shashikant J Parmar challenging the imposition of penalty of Rs.75 Lacs under Section 114 (iii) of the...

M/S EXPRESS ENGINEERS & SPARES PVT. LTD. vs. COMMISSIONER, CENTRAL GOODS & SERVICE TAX, GHAZIABAD
CESTAT Allahabad, Jan 11, 2022

JUSTICE DILIP GUPTA, (PRESIDENT): 1. Service Tax Appeal No. 70537 of 2018 has been filed by M/s Express Engineers and Spares Private Limited[1] to assail the order dated...

KEC INTERNATIONAL LIMITED vs. C.C.E & S.T.-SILVASA
CESTAT Ahmedabad, Jan 10, 2022

RAMESH NAIR, (JM) 1. Brief facts of the case are that the appellant is engaged in the manufacture of electric wires and cables HW, electric wires and cables aluminium...

D.V PAWAN KUMAR, PROPRIETOR VAISHNAVI DISTRIBUTORS vs. C.C., C.E. & S.T-COCHIN
CESTAT Bangalore, Jan 07, 2022

PER : P. DINESHA, (JM) 1. Brief facts relevant for our consideration are that an agreement was entered into between the Cochin Port Road Company Ltd. (CPRCL for short), a...

M/S. CISCO SYSTEMS PVT. LTD. vs. COMMISSIONER CUSTOMS BANGALORE
CESTAT Bangalore, Jan 07, 2022

Observations in para 17 of SVB order are superfluous and not applicable as far as imports in 2002 or before are concerned.