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Date of Order: 2019-12-05

Taking note of the fact that the consignments are in the custody of the department and the bill of entry is a live one, the request for early hearing petition is allowed. It is also pertinent to mention here that presently Single Member Bench is taking up 2018-19 matters. EH application is allowed. List the case for hearing to 18th December, 2019.


Court: CESTAT Mumbai Date of Order: 2019-12-03

The instant application for Rectification of Mistake (ROM) hasbeen filed on behalf of the assessee against the final order No. A/85291/2019 dated 13.2.2019 passed by the Tribunal. According to learned counsel for the applicant/appellant, the submissions made by the learned counsel have not been considered by the Tribunal while passing the final order dated 13.2.2019. Per contra the learned Authorised Representative appearing on behalf of the Revenue supported the order of this Tribunal and submits that all the relevant submissions raised by the learned counsel have been adequately addressed by this Tribunal. Hence no error can be found in the order of this Tribunal, consequently no question of rectification, hence the application may be dismissed.


Court: CESTAT Bangalore Date of Order: 2019-12-03

Learned Counsel for the appellants submits that Earlier matter on classification decided by Commissioner (Appeals) not considered properly; the finding of the Tribunal in paragraph 10 that no appeal was filed on classification matters due to monetary limits is clearly erroneous as the said circular does allow appeals to be filed on classification issues even if the amounts are low as the matters would be repetitive. It is clear that the respondents are hiding their acceptance at one point of time under this submission and therefore, should not have been countenanced. The submissions made by the appellant on this count and recorded in paragraph and reliance on case laws have not been rebutted at all.


Court: CESTAT Ahmedabad Date of Order: 2019-12-02

The analogy of the above judgment is that free supply of cost of carton which have no role to play any product nor render the same marketable, its value cannot be included in the value of the final product of the appellant.


Court: CESTAT Mumbai Date of Order: 2019-12-02

From the above it is quite evident that all the facts and arguments in respect of which applicant has made grievance about on consideration have been duly taken into account while passing the order. Since all these arguments and facts have been duly considered we are not in position to agree with the submissions made by the applicant for recall of our order on this account.


Court: CESTAT Chandigarh Date of Order: 2019-11-25

An application bearing Excise Miscellaneous Application No. 60965 of 2019 has been filed for hearing the appeal at an early date. The Application filed for early hearing of the appeal is allowed. The appeal shall be listed for hearing in Last Week of February, 2020.


Court: CESTAT Chennai Date of Order: 2019-11-19

The ld. AR Ms. T.Usha Devi opposes the application. She submitted that the department has evidence to show that the impugned order was dispatched to the assessee in his address as shown in the proceedings. The dispatch of the said order by registered post would be sufficient service under section 153 of Customs Act, 1962 and therefore the contention of the appellant that they have not received the copy of the order cannot be accepted.


Court: CESTAT New Delhi Date of Order: 2019-11-15

In spite of a clear stipulation that no further adjournment shall be granted, learned Counsel for the applicant has not appeared when the case has been called out today. The application filed for recall of the order is, accordingly, rejected.


Court: CESTAT Mumbai Date of Order: 2019-11-14

From the above it is quite evident that all the decisions in respect of which applicant has made grievance about on consideration have been duly taken into account while passing the order. Since all these decisions have been duly considered we are not in position to agree with the submissions made by the applicant for recall of our order on this account. 


Court: CESTAT Hyderabad Date of Order: 2019-11-14

After examining the matter it was found that in both the appeals, differential amount of penalty involved is less than the minimum threshold under the new litigation policy and therefore the appeals filed by the Revenue were dismissed on monetary limits, without passing any remarks on the merits of the case.