Custom, Excise & Service Tax Tribunal
Chandigarh-Ii vs Punjab Urban Planning And Development ... on 21 October, 2019
1
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHANDIGARH
REGIONAL BENCH - COURT NO. I
Application Impugned
Appeal No. Passed By Appellant Respondent
S.N. No. Order Detail's
276-280/CE/CHD- Commissioner of
PUREWAL &
E/MISC/60645/2 I/2011 dt. Central Excise- -C.C.E.
E/2585/2011-DB ASSOCIATES
1. 019 02/08/2011 CHANDIGARH-I CHANDIGARH
LTD.
155-
Commissioner of
162/ST/APPL/CHD- SH. SUSHIL
ST/MISC/60668/ Central Excise- -C.C.E.
2. ST/60/2012-DB II/2011dt. KUMAR S/O SH.
2019 CHANDIGARH-I CHANDIGARH
30/09/2011 JAI PARSHAD,
155-
Commissioner of
162/ST/APPL/CHD- MRS. RAMA
ST/MISC/60669/ Central Excise- -C.C.E.
3. ST/61/2012-DB II/2011 dt. GUPTA W/O SH.
2019 CHANDIGARH-I CHANDIGARH
30/09/2011 SUSHIL KUMAR
155-
Commissioner of SHRI RAMAN
162/ST/APPL/CHD-
ST/MISC/60670/ Central Excise- -C.C.E. KUMAR S/O
4. ST/62/2012-DB II/2011 dt.
2019 CHANDIGARH-I CHANDIGARH LATE SH. OM
30/09/2011
PARKASH
155-
Commissioner of
162/ST/APPL/CHD- MRS. SUMAN
ST/MISC/60671/ Central Excise- -C.C.E.
5. ST/63/2012-DB II/2011 dt. RANI W/O SHRI
2019 CHANDIGARH-I CHANDIGARH
30/09/2011 RAMAN KUMAR
155-
SHRI ASHWANI
162/ST/APPL/CHD- Commissioner of ST/MISC/60672/ -C.C.E. KUMAR S/O
6. ST/64/2012-DB II/2011 dt. Central Excise-
2019 CHANDIGARH LATE SH. OM 30/09/2011 CHANDIGARH-I PARKASH 155- MRS. ASHA RANI 162/ST/APPL/CHD- Commissioner of ST/MISC/60673/ -C.C.E. W/O SH.
7. ST/65/2012-DB II/2011 dt. Central Excise-
2019 CHANDIGARH ASHWANI 30/09/2011 CHANDIGARH-I KUMAR, 155- 162/ST/APPL/CHD- Commissioner of SH. MOHAN LAL ST/MISC/60674/ -C.C.E.
8. ST/66/2012-DB II/2011 dt. Central Excise- S/O LATE SH.
2019 CHANDIGARH
30/09/2011 CHANDIGARH-I OM PARKASH,
155-
162/ST/APPL/CHD- Commissioner of MRS. SAVITA
ST/MISC/60675/ -C.C.E.
9. ST/67/2012-DB II/2011 dt. Central Excise- W/O SH. MOHAN
2019 CHANDIGARH
30/09/2011 CHANDIGARH-I LAL
67/VR/SPPL/VJR-
Commissioner of -CCE,
E/MISC/60622/2 II/2012 dt. Vardhman
E/1290/2012-DB Central Excise- CHANDIGARH
10. 019 14/02/2012 Industries Ltd
CHANDIGARH-II II
Commissioner of
OIA-99-CE-APPL- C.C.E. & S.T.-
11. E/MISC/60654/2 Central Excise- National
E/1518/2012-DB CHD-II-2012 dt. CHANDIGARH-
019 CHANDIGARH-II( Fertilizers Ltd
12/03/2012 II
Appeal)
169-171-CE-APPL-
CHD-II-LDH-2012
Commissioner of
12. E/MISC/60660/2 dt. C.C.E. & S.T.-
E/2371/2012-DB Central Excise- V K Industries
019 08/05/2012 Ludhiana
LUDHIANA
169-171-CE-APPL-
13. CHD-II-LDH-2012 Shri Jai Gopal
Commissioner of
E/MISC/60661/2 dt. -C.C.E Kakkar
E/2372/2012-DB Central Excise-
019 08/05/2012 LUDHIANA Authorised
LUDHIANA
Signatory Of
169-171-CE-APPL- Commissioner of E/MISC/60659/2 -C.C.E Shri Piyush Gaba E/2373/2012-DB CHD-II-LDH-2012 Central Excise- 019 LUDHIANA Partner Of
14. dt. LUDHIANA 2 08/05/2012 OIA-CHD-CEX-001- Commissioner of COM-61-12 E/MISC/60655/2 Central Excise- C.C.E.- Sethia Engg Co
15. E/56356/2013-DB dt. 26/11/2012 019 CHANDIGARH-I( Chandigarh-i Ltd Appeal) 02-03-SVS-RTK-2013 dt. Commissioner of E/MISC/60626/2 C.C.E. & S.T.- Air Trax
16. E/56578/2013-DB 08/01/2013 Central Excise-
019 Rohtak Polymers Pvt Ltd ROHTAK 02-03/SVS/RKT/2013 Commissioner of E/MISC/60627/2 dt. 08/01/2013 C.C.E. & S.T.- Anil Jain E/56680/2013-DB Central Excise-
17. 019 Rohtak Director ROHTAK OIO-03/APPL/CU-D-
CAMPCHD/2013 dt. Commissioner of ST/MISC/60662/ ST/56930/2013- C.C.E. & S.T.- Black Jack India
18. 18/01/2013 Central Excise-
2019 DB Ludhiana Pvt Ltd
LUDHIANA
OIA-60/ST/APPL/CHD-
Commissioner of
19. II/2013 dt. C.C.E. & S.T.-
ST/MISC/60650/ ST/58204/2013- Central Excise- Sai Construction
15/02/2013 CHANDIGARH-
2019 DB CHANDIGARH-II( Co
II
Appeal)
OIO-457-458-SVS- Commissioner of
E/Misc/60630/ E/50015/2014- C.C.E. & S.T.- Dharam
RTK-2013 dt. Central Excise-
2019 DB Rohtak Industries
20. 26/08/2013 ROHTAK
OIO-558-SVS-RTK-
Commissioner of
ST/MISC/60637/ ST/50474/2014- 2013 dt. C.C.E. & S.T.- Dala
Central Excise-
21. 2019 DB 23/10/2013 Rohtak Enterprises
ROHTAK
OIO-328-333-SVS-
22. GGN-RTK-2013 dt. Commissioner of
ST/MISC/60628/ ST/50866/2014- C.C.E. & S.T.- Dashmesh
19/07/2013 Central Excise-
2019 DB Rohtak Logistics Co
ROHTAK
OIO-
JAL/EXCUS/000/APP/1
Commissioner of C.C.E. & S.T.- Shiva
23 ST/MISC/60623/ ST/50925/2014- 37/13/14 dt.
Central Excise- CHANDIGARH- Communicatio
2019 DB 27/09/2013
CHANDIGARH-II II n
OIA-CHD-CEX-001-
COM-039-040-2013 Commissioner of Dr Ambedkar
24. ST/MISC/60657/ ST/52011/2014- dt. Service Tax- C.C.E.- Institute Of
2019 DB 05/12/2013 CHANDIGARH-I( Chandigarh-i Hotel
Appeal) Management
OIO-330-332-SVS-
RTK-2014 dt.
ST/MISC/60632/ ST/55202/2014- Commissioner of C.C.E. & S.T.- Joginder
25. 06/06/2014
2019 DB Service Tax-ROHTAK Rohtak Sharma
OIA-CHD-EXCUS-000-
Commissioner of
APP-210-14-15 dt.
ST/MISC/60647/ ST/55452/2014- Central Excise- C.C.E.- Kaushal
26. 17/07/2014
2019 DB CHANDIGARH-I( Chandigarh-i Marketing
Appeal)
OIA-CHD-CEX-001- Commissioner of Punjab State
ST/MISC/60656/ ST/55622/2014- COM-058-2014 dt. Central Excise- C.C.E.- Container And
27. 2019 DB 14/07/2014 CHANDIGARH-I( Chandigarh-i Warehousing
Appeal) Corporation
OIA-409-SVS-RTK-
2014 dt. Commissioner of Netram
ST/MISC/60629/ ST/50403/2015- C.C.E. & S.T.-
28. 17/09/2014 Central Excise- Chandravli
2019 DB Rohtak
DELHI-III( Appeal) Devi
OIA-JALPEXCUS-000- Commissioner of C.C.E. & S.T.-
ST/MISC/60651/ ST/53111/2015- Snow White
29. APP-247-14-15 dt. Central Excise- CHANDIGARH-
2019 DB Association
05/01/2015 CHANDIGARH-II II
3
( Appeal)
OIO-JAL-EXCUS-000-
APP-184-186-2015-16 Punjab Urban
Commissioner of C.C.E. & S.T.-
30. ST/MISC/60652/ ST/54210/2015- dt. Planning And
Service Tax- CHANDIGARH-
2019 DB 03/08/2015 Development
CHANDIGARH-II II
Authority
OIO-496-SVS-RTK-
2013 dt. Commissioner of
E/MISC/60634/2 E/50835/2014- C.C.E. & S.T.- Bihar Rubber
31. 06/09/2013 Central Excise-
019 DB Rohtak Co Ltd
ROHTAK
OIO-595-SVS-RTK-
Commissioner of
32. E/MISC/60641/2 E/50893/2014- 2013 dt. C.C.E. & S.T.- K C Machine
Central Excise-
019 DB 30/10/2013 Rohtak Works Ltd
ROHTAK
Commissioner of
OIA-JAL-EXCUS-000- Central Excise and ALP
E/MISC/60642/2 E/53231/2015- -CHANDIGARH
33. APP-4-5-15-16 dt. Service Tax- Nishikawa Co
019 DB II
21/04/2015 CHANDIGARH-II( Ltd
Appeal)
OIO-421-
424/CE/APPL-
Commissioner of Baba Wood
34. E/MISC/60633/ II/DELHI/2016 dt. C.C.E. & S.T.-
E/60359/2017-DB Central Excise- Products Pvt
2019 31/01/2017 Rohtak
ROHTAK Ltd
OIO-CHD-EXCUS-001-
APP-76-17-18 dt. Commissioner of Kandhari
E/MISC/60646/ C.C.E. & S.T.-
35. E/60165/2018-DB 19/09/2017 Central Excise- beverages P
2019 Shimla
Shimla Ltd
OIO-CHD-EXCUS-001-
Commissioner of
E/MISC/60648/ APP-453-17-18 dt. C.C.E.- Deepak
E/60596/2018-DB Central Excise-
36. 2019 16/02/2018 Chandigarh-i Spinners
CHANDIGARH-I
OIO-CHD-EXCUS-001-
Commissioner of
APP-830-17-18 dt. Mstara Chand
E/MISC/60658/ Central Excise and C.C.E.-
37. E/61135/2018-DB 28/03/2018 Logistic
2019 Service Tax- Chandigarh-i
Solution Ltd
CHANDIGARH-I
OIO-APPL-ST-PKL-57-
Ms Haryana
2018 dt. Commissioner of
E/MISC/60631/ C.C.E. & S.T.- Urban
38. E/62031/2018-DB 04/06/2018 Central Excise and
2019 Rohtak Development
Service Tax-ROHTAK
Authority
Ms Om Savitri
OIO-34-CE-APPL-II- Commissioner of
39. ST/MISC/60640 ST/60759/2017- C.C.E. & S.T.- Jindal DELHI-2017 dt. Central Excise and /2019 DB Rohtak Charitable 25/05/2017 Service Tax-ROHTAK Trust APPEARANCE:
Mr. H.S. Brar, Mr. Bhasha Ram, Mr. Tarun Kumar, Mr. A.K. Saini, Mr. Vijay Gupta, Mr. M.S. Dhindsa and Mr. G.M. Sharma - Authorised Representatives for the Appellants Mr. Joy Kumar, Advocate, Mr. Mukesh Pandey, C.A., Mr. Rakesh Kumar Khanna, C.A. for the Respondents CORAM: HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. RAJU, MEMBER (TECHNICAL) 4 FINAL ORDER NO. 60827 to 60865 /2019 DATE OF HEARING/ DECISION: 21.10.2019 PER ASHOK JINDAL:
The Revenue has filed these applications for withdrawal of their appeals on the ground that the revenue involved in these appeals is less than Rs. 50 lakhs. Therefore, as per the Litigation Policy vide F.No. 390/Misc/116/017-JC dated 22.08.2019, the Revenue Officers are directed to withdraw the appeals.
2. Heard the ld. ARs.
3. As prayed, the applications for withdrawal of the appeals are allowed and accordingly, the appeals are dismissed as withdrawn.
(Dictated and pronounced in the open court) (ASHOK JINDAL) MEMEBR (JUDICIAL) (RAJU) MEMBER (TECHNICAL) RA_Saifi