Atul Commodities (P) Ltd. And Ors. vs Commissioner Of Customs on 11 May, 2005
Equivalent citations: 2005(100)ECC409, 2005(184)ELT135(TRI-DEL)
ORDER
Atul Commodities Pvt. Ltd., Tushar ... vs The Commissioner Of Customs, Cochin on 29 June, 2005
ORDER
S.L. Peeran, Member (J)
1. In this bunch ... longer res integra and the Larger Bench, in the case of Atul Commodities (P) Ltd. v. CC, Hyderabad - who are one of the parties
Atul Commodities Private Limited vs Kolkata(Port) on 5 March, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT ... dated 10.07.2019
passed by Commissioner of Customs (Appeals), Kolkata.)
M/s Atul Commodities Private Limited,
(8, Bentinck Street, Kolkata-700001).
..Appellant
VERSUS
Commissioner of Customs
Atul Commodities P. Ltd. vs Commissioner Of Customs on 12 July, 2005
ORDER
S.S. Kang, Vice-President
1. A common issue is involved ... Larger Bench of this Tribunal in the case of Atul Commodities (P) Ltd. v. C.C. [Misc. Order No. 117/05-NB(A) dated
Kolkata(Port) vs Atul Commodities Pvt Ltd on 12 May, 2023
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT ... Kolkata
15/1, Strand Road, Kolkata-700001
Appellant
VERSUS
M/s Atul Commodities Pvt. Ltd.
8, Bentick Street, Kolkata-700001
Respondent
APPERANCE :
Shri
Atul Commodities (P) Ltd. And Ors. vs Commissioner Of Customs on 15 April, 2005
ORDER
R.K. Abichandani, J. (President)
1. From the earlier decisions
conflicting conclusions. Accordingly, the Larger Bench in the case of Atul Commodities (P) Ltd. vs. CC, Cochin reported in 2005 (184) ELT 135 decided ... Court overruled the Larger Bench decision as reported in CCE vs. Atul Commodities : 2006 (202) ELT 392. Thereafter, the decision of the Honble High
settled by the Apex Court in the case of M/s. Atul Commodity Pvt. Ltd and others. Based on the Apex Courts decision, this ... Appeal No. 2999/2007 etc. in the case of M/s. Atul Commodity Pvt. Ltd. and Others v. Commissioner of Customs, Cochin , holding that import
longer res integra. The Larger Bench of the Tribunal in Atul Commodities (P) Ltd. Vs. CC, 2005 (184) ELT 135 (T-LB) has finally concluded ... appellants submit that the Larger Bench of the Tribunal in Atul Commodities supra has affirmed the following decisions of the other Benches of the Tribunal
EXIM Policy, following the Tribunal's Larger Bench decision in Atul Commodities (P) Ltd. and Ors. v. CC 2005-TIOL-470-CESTAT ... view taken by the Tribunal's Larger Bench in Atul Commodities (supra) has been reversed by the Hon'ble High Court of Kerala