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Court: GSTAT Allahabad Date of Order: 2019-03-14

I am informed about the Instructions dated 11.07.2018 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to Rs. 20 lakhs through the said Instructions. Further, the said instructions clarified that the said instructions will apply to all pending cases.


  Court: GSTAT Kolkata Date of Order: 2019-02-20

At this stage, the applicant has filed the present Miscellaneous Application seeking condonation of delay of 48 days in filing the appeal before this Tribunal.


Court: GSTAT Delhi   Date of Order: 2019-02-11

Being aggrieved with the order passed by Commissioner(Appeals) revenue has further filed the Appeal. I have heard Shri P.R. Gupta, Ld. DR for the Department. Nobodyappeared for the respondent.


Court: GSTAT Kolkata   Date of Order: 2019-02-07

The ld.C.A. appearing on behalf of the appellant/applicant, submits that the said additional grounds were inadvertently left to be included at the time of filing of the appeal. She, however, claims that these grounds, mostly on the facts of case, are very important in  respect of their appeal filed before the Tribunal. 


Court: GSTAT Chennai Date of Order: 2019-01-23

On behalf of the appellant, ld. counsel Shri Raghavan Ramabhadran submitted that in para 8.1 of the impugned order, the Tribunal has analyzed the first ground of rejection of the refund claim by the Commissioner (Appeals). Though the Tribunal held that the remand order passed by the Commissioner (Appeals) is correct, had directed that the appellant is not required to file declaration as per Circular dated 19.1.2010. He adverted to show cause notice and submitted that the issue with regard to eligibility of credit on the ground of nexus is only Rs.7,27,697/-. In fact, it is not clear from para 8.1 of the impugned final order whether the said issue that has been remanded to the adjudicating authority is limited to amount of Rs.7,27,697/- or whether it takes in the entire refund claim. He therefore prayed for rectification by way of clarification.


Court: GSTAT Chennai Date of Order: 2019-01-23

It is submitted by the ld. AR Shri K. Veerabhadra Reddy that the amount involved is more than Rs.6 crores. The ld. counsel Shri M.N. Bharathi appearing for the respondent-appellant submitted that the issue stands covered by the decision of the Tribunal as reported in 2018-TIOL-2838-CESTAT-AHM which was followed by the Tribunal in the appellant’s own case. He therefore prayed for granting early hearing as well as to link the matter along with appeal No. E/41126/2018 for disposal.


Court: GSTAT Mumbai   Date of Order: 2019-01-22

This miscellaneous application is filed seeking condonation of delay of seven days in filing the appeal before this forum.


Court: GSTAT Hyderabad   Date of Order: 2019-01-17

After hearing the departmental representative, we find that the issue is not covered by any precedent decisions and the bench is hearing matters of 2009-2011 for disposal on priority basis. Hence, the application for early hearing is rejected with liberty to file the same as and when if advised to do so.


Court: GSTAT Delhi Date of Order: 2019-01-17

Even though matter was directed to be listed on top of the  Board, prayer for adjournment has again been made on the ground  that learned Counsel is attending a family function.


Court: GSTAT Delhi Date of Order: 2019-01-17

None for the appellant. Matter is adjourned to 13.03.2019. Issue notice.