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Court: CESTAT New Delhi Date of Order: 2019-05-21

Under the facts and circumstances, it is stated that there is no latches on the part of the appellant in pursuing their appeal. Subsequently, reasons for dismissal is also properly explained and accordingly he prays for restoration of the appeal, in the interest of justice.


Court: CESTAT Chandigarh Date of Order: 2019-05-20

With regard to the composite appeal under Rule 6A of CESTAT (Procedure) Rules ,1982, deals with situation where such provision is applicable which is extracted as under:-“2. To the extent relevant and material, Rule 6A reads : “The number of appeals to be filed. - Notwithstanding the number of show cause notices, price lists, classification lists, bills of entry, shipping bills, refund claims/demands, letters or declarations dealt with in the decision or order appealed against, it shall suffice for purposes of these rules that the appellant files one Memorandum of Appeal against the order or decision of the authority below, along with such number of copies thereof as provided in Rule 9.


Court: CESTAT Chandigarh Date of Order: 2019-05-20

As issue has already been decided by the Hon’ble Apex Court in the case of SRD Nutrients Pvt. Ltd Vs. Commissioner of C.Excise (Supra), therefore, we set aside the impugned orders and allow the appeals with consequential relief.


Court: CESTAT New Delhi Date of Order: 2019-05-17

We find that non communication of the duty payable, by the respondent authority, so as to enable the appellant to seek release of their goods, amounts to interference in the process of delivery of justice. However, in view of the ROM application filed by Revenue, we give one more opportunity to the respondent authority, to communicate the duty payable to the applicant/appellant, within the three days of receipt of the copy of this order and upon of payment of the duty or balance duty by the appellant, shall release the goods within the next three days of communication of the duty having been paid.


Court: CESTAT Bangalore Date of Order: 2019-05-14

Further the learned Special Counsel for the Revenue submits that in para 27.4, Line 10, the words „the appellants contention” need to be corrected to be as “the Revenue.s contention”. We find that the same can be accepted.


Court: CESTAT Bangalore Date of Order: 2019-05-13

Heard both sides. We find that there has been a categorical observation by the Bench that the appellants have been regularly filing monthly ER-1 returns indicating the quantity of computers manufactured and cleared every month. Therefore there was no suppression, nevertheless of a material fact with intent to evade payment of duty. We find that when such findings are given by the Bench it is consequential that penalty under Rule 25 in respect of Appeal No. E/1045/2009 should have been set aside. We find that this is a mistake on record, therefore we are in agreement with the contention of the appellant. Secondly the submission of the appellant on the incomplete sentence at the end of para 6 are also accepted.


Court: CESTAT New Delhi Date of Order: 2019-05-10

Inasmuch as in the present appeals, the delay is more than 30 days, I find no justifiable reasons to interfere with the impugned order of the Commissioner (Appeals). Accordingly, both the appeals are rejected.


Court: CESTAT Ahmedabad Date of Order: 2019-05-09

Ld. Counsel pointed out that after the matter was heard on 27.02.2019, the decision of the Hon'ble High Court of Gujarat came to his knowledge which he submitted to the Tribunal vide his letter dated 04.03.2019. He argued that the said decision is a binding precedent and therefore, should have been considered though it was not submitted when the matter was finally heard but submitted later.


Court: CESTAT New Delhi Date of Order: 2019-05-09

At this stage, my attention stands drawn to note sheet order dated 05.03.2019 passed by the Division Bench, transferring the matter to single Member Bench. On going through the same, it is seen that the Division Bench has only referred to the amount of duty involved and by observing that since the same is less than Rs. 2 lakhs, the matter pertains to single Member Bench. It seems that attention of the Bench was not drawn to the rate of duty involved, in which case the amount involved is of no consequence. As such, I am of the strong view that the matter needs to be heard by Division Bench.


Court: CESTAT Mumbai Date of Order: 2019-05-08

So far as judgment delivered in the case of Honda Siel Power Products Ltd. v. Commissioner of Income Tax,Delhi, 2008 (221) E.L.T. 11 (S.C.), is concerned, there also the Tribunal had not considered certain material which was very much on record and thereby it committed a mistake which was subsequently rectified by considering and appreciating the evidence which had not been considered earlier. As stated hereinabove, in the instant case, the position is absolutely different.