Custom, Excise & Service Tax Tribunal
Ashok International vs Visakhapatnam-I on 10 February, 2020
(1)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench
Court - I
Appeal No. Appellant Respondent Impugned Order No. & date
Senora Beach Resorts Pvt CCCE & ST, OIA: 78/2014 (V) ST ST/20540/2015 Ltd Visakhapatnam - I dt.05.12.2014 Seven Hills Healthcare Pvt CCCE & ST, ST/20577/2015 OIA: 80/2014 dt.18.12.2014 Ltd Visakhapatnam - I CCCE & ST, OIA: 34/2014 (V-II) ST ST/20593/2015 Power Control Visakhapatnam - II dt.28.11.2014 CCCE & ST, OIA: 84/2014-15 ST/20672/2015 Chakiat Agencies Visakhapatnam - I dt.19.01.2015 Devi Contractors & Labour CCCE & ST, OIA: 87/2014-15 (V-I) ST ST/21114/2015 Works Visakhapatnam - I dt.09.02.2015 CCCE & ST, OIA: 43/2014-15 (V-I) ST ST/21298/2015 Nalam Padmavathi Visakhapatnam - II dt.23.03.2015 Nalam Venkata Purananda CCCE & ST, OIA: 44/2014-15 (V-I) ST ST/21299/2015 Raju Visakhapatnam - II dt.23.03.2015 CCCE & ST, OIA: 45/2014-15 (V-I) ST ST/21300/2015 Nalam Rajyalakshmi Visakhapatnam - II dt.23.03.2015 Nalam Venkata Praveen OIA: 46/2014-15 (V-I) ST ST/21301/2015 CST, Hyderabad - ST Kumar dt.23.03.2015 CCCE & ST, OIA: VIZ-EXCUS-001-APP-027- ST/22260/2015 Jaladi Srinivasa Rao Visakhapatnam - I 15-16 dt.17.07.2015 CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/22337/2015 Power Tech
Visakhapatnam - I 019-15-16 dt.23.09.2015
CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/22338/2015 Ultra Dimensions
Visakhapatnam - I 014-15-16 dt.07.09.2015
CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/22339/2015 Ultra Dimensions
Visakhapatnam - I 014-15-16 dt.07.09.2015
CCCE & ST, OIO: VSP-EXCUS-001-COM-
E/30203/2016 N C S Sugars Ltd
Visakhapatnam - I 013-15-16 dt.28.08.2015
My Home Industries Ltd CCCE & ST, OIA: VIZ-EXCUS-002-APP-073-
E/30213/2016
Works II Visakhapatnam - II 15-16 dt.22.01.2016
Hindustan Petroleum CCCE & ST, OIA: VIZ-EXCUS-001-APP-088-
E/30281/2016
Corporation Ltd Visakhapatnam - I 090-15-16 dt.17.03.2016
CCCE & ST, OIA: VIZ-EXCUS-002-COM-03-
E/30829/2016 My Home Industries Ltd
Visakhapatnam - II 16-17 dt.29.04.2016
CCCE & ST, OIO: VIZ-EXCUS-002-APP-082-
E/30886/2016 Rashtriya Ispat Nigam Ltd
Visakhapatnam - I 15-16 dt.29.02.2016
CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/30204/2016 Shri P. Suresh
Visakhapatnam - I 031-14-15 dt.23.01.2015
CCCE & ST, OIA: VIZ-EXCUS-001-APP-051-
ST/30249/2016 Poturi Phanendra Babu
Visakhapatnam - I 15-16 dt.30.12.2015
CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/30250/2016 M Nagi Reddy & Company Visakhapatnam - I 031-15-16 dt.02.12.2015 Sri Sai Hanuman Earth CCCE & ST, OIA: VIZ-EXCUS-001-APP-055- ST/30251/2016 Movers & Contractors Visakhapatnam - I 15-16 dt.31.12.2015 CCCE & ST, OIA: VIZ-EXCUS-001-APP-050- ST/30252/2016 Smt Potluri Lakshmi Visakhapatnam - I 15-16 dt.30.12.2015 Gudupudi Prasad CCCE & ST, OIA: VIZ-EXCUS-002-APP-059- ST/30425/2016 Chowdary Visakhapatnam - I 15-16 dt.30.11.2015 CCCE & ST, OIA:VIZ-EXCUS-002-APP-080- ST/30471/2016 Gurujee Restaurant & Bar Visakhapatnam - II 15-16 dt.29.02.2016 CCCE & ST, OIA: VIZ-EXCUS-002-APP-079- ST/30505/2016 Sri Sarathy Retreads Visakhapatnam - II 15-16 dt.23.02.2016 CCCE & ST, OIA: VIZ-EXCUS-002-APP-008- ST/30550/2016 Madhavi Oils & Fats Visakhapatnam - II 16-17 dt.28.04.2016 Madhavi Edible Bran Oils CCCE & ST, OIA: VIZ-EXCUS-002-APP-023- ST/30551/2016 Pvt Ltd Visakhapatnam - II 16-17 dt.31.05.2016 Emmel Infrastructure & CCCE & ST, OIO: VIZ-EXCUS-002-COM-28- ST/30593/2016 Services Visakhapatnam - I 15-16 dt.31.03.2016 (2) CCCE & ST, OIA: VIZ-EXCUS-002-APP-001-
ST/30605/2016 V M Naga Raju
Visakhapatnam - I 16-17 dt.21.04.2016
CCCE & ST, OIA: VIZ-EXCUS-001-APP-008-
ST/30640/2016 P Chandra Rao
Visakhapatnam - I 16-17 dt.31.05.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-081-
ST/30705/2016 Mazid Khan & Company
Visakhapatnam - II 15-16 dt.29.02.2016
CCCE & ST, OIO: VSP-EXCUS-001-COM-
ST/30751/2016 Power Tech
Visakhapatnam - I 002-16-17 dt.09.06.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-088-
ST/30765/2016 Steel Club
Visakhapatnam - II 15-16 dt.18.03.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-013-
ST/30774/2016 Ganni Bonamalli
Visakhapatnam - II 16-17 dt.29.04.2016
CCCE & ST, OIA: VIZ-EXCUS-001-APP-028-
ST/30892/2016 Nandan Nirman
Visakhapatnam - I 16-17 dt.28.06.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-034-
ST/30928/2016 Sri Sarathy Retreads
Visakhapatnam - I 16-17 dt.12.07.2016
CCCE & ST, OIA: VIZ-EXCUS-001-APP-023-
ST/30934/2016 Facor Alloys Ltd
Visakhapatnam - I 16-17 dt.21.06.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-006-
ST/30946/2016 P S N Enterprises
Visakhapatnam - I 16-17 dt.28.04.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-007-
ST/30947/2016 Jayasree Enterprises
Visakhapatnam - I 16-17 dt.28.04.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-052-
ST/31105/2016 Ashok International
Visakhapatnam - I 16-17 dt.31.08.2016
Hindustan Petroleum CCCE & ST, OIA: VIZ-EXCUS-001-APP-044-
ST/31127/2016
Corporation Ltd Visakhapatnam - I 16-17 dt.30.08.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-50-
ST/31152/2016 Ashok International
Visakhapatnam - I 51-16-17 dt.31.08.2016
CCCE & ST, OIO: VSP-EXCUS-001-COM-
E/30018/2017 Trimex Sands Pvt Ltd
Visakhapatnam - I 014-16-17 dt.27.09.2016
International Paper APPM CCCE & ST, OIA: VIZ-EXCUS-002-APP-090-
E/30564/2017
Ltd Visakhapatnam - I 091-16-17 dt.27.12.2016
International Paper APPM CCCE & ST, OIA: VIZ-EXCUS-002-APP-090-
E/30565/2017
Ltd Visakhapatnam - I 091-16-17 dt.27.12.2016
Hi Tech Instruments & CCCE & ST, OIA: VIZ-EXCUS-001-APP-040-
ST/30013/2017
Control Systems Visakhapatnam - I 16-17 dt.16.08.2016
CCCE & ST, OIA: VIZ-EXCUS-001-APP-045-
ST/30034/2017 Maturu Rama Rao & Co
Visakhapatnam - I 16-17 dt.30.08.2016
CCCE & ST, OIA: VIZ-EXCUS-002-APP-061-
ST/30143/2017 Alluri Subbaraju & Co
Visakhapatnam - I 16-17 dt.26.09.2016
Appearance
None for the Appellants/Assessees. Shri C. Mallikarjun Reddy, Authorized Representative for the Respondents.
Coram:
HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER No. A/30330-30378/2020 Date of Hearing: 10.02.2020 Date of Decision: 10.02.2020 (3) [Order per: BENCH]
1. None appeared on behalf of the appellants.
2. The department submitted that all the appellants have opted under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Accordingly, the appeals are dismissed as deemed to be withdrawn as per section 127(6) of the Finance Act (No.2), 2019.
(Dictated and pronounced in open court) (ASHOK JINDAL) MEMBER (JUDICIAL) (P.VENKATA SUBBA RAO) MEMBER (TECHNICAL) Veda