Ryan Sea Air Agent vs Commissioner Of Customs (I), Mumbai on 19 August, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL ... Departmental : Yes
authorities?
Ryan Sea Air Agent
Mehta & Mehta
:
Appellants
Versus
Commissioner of Customs (I), Mumbai
Respondents
Appearance
Shri N.D. George, Advocate
investigation agency at various premises of MCL/branches/deports/consignment agents/distributors/customers corroborated with documentary evidences of slips/chits/price lists etc., and statements ... prove that MCL have been paid differential value by the customers/consignment agent/dealers in respect of the above three cases, but no evidence
appellant, Commissioner of Central Excise & Customs,
Rajkot has challenged the order dated 24.4.2009 made by the Customs,
Excise & Service Tax Appellate Tribunal ... aspects?"
The
respondent assessee is engaged in the business of Customs House
Agent. In connection with the cenvat credit availed by it on input
Commissioner Of Central Excise, ... on 19 July, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Application ... denial of input service credit availed by the appellant of Custom House Agent Services. The denial of input credit was only on the ground that
being despatched directly to the customers of PKD, CKD & RSPL.
(iii) While PKD & RSPL had appointed Agents/Dealers against cash security ranging between ... unit floated by DKDBL and price to charged by RSPL from its customers would be the assessable value, also accepted the DKDBLs contention that
assembling, marketing and selling done by the
petitioner
or its agents is exempted from the preview of the Central Excise Act
as per the Notification ... Objection Certificate of Central
Excise to the customers of the petitioner or its agents;
2. As
can be seen from the averments made in paragraph
bills of entry and made payment for the customs duty and other parties, to the clearing agent and gave the details of the subsequent disposal ... relevant paragraphs.
M/s. Shri Bajrang Ispat & Plywood Ltd. Vs. CCE & vice versa (supra)
3. On a careful consideration, we notice that
Organic Surface Active Agents in the form liquid used for washing of skins as per the specific formulations of their customers namely M/s. Hindustan ... surface active agents was held to be classifiable under Heading No.34.02. Similarly in the case of Hindustan Lever Ltd. Vs. CCE Chennai reported
Shasun Chemicals & Drugs Ltd vs Cce, Pondicherry on 4 November, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI ... Rane Trw Steering Systems Pvt. Ltd. Vs. CCE, Trichy
2010 (19) STR 251 (Tri. Chen.)
d) CCE, Raipur
Dubai, who was the agent of Overseas Buyers and the said Gunasekar was detained under COFEPOSA by Air Customs, Chennai and in 2007 the Appellants ... taking all efforts to realise the sale proceeds from the said Gunasekar, agent for the buyer and these aspects were not taken note
