Cipla Ltd vs Siliguri Commissionerate on 20 April, 2023
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.2
Excise ... passed by
Commissioner (Appeals) of CGST & Excise,Siliguri)
M/s CIPLA Limited
Kumrek, P.O.Rangpo, East Sikkim-737132
Appellant
VERSUS
Commissioner of CGST
Commissioner Of Customs Central Excise ... vs Cipla Ltd. on 11 May, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
WEST ZONAL BENCH
Excise Appeal ... Complex, Plot No. 6, Patto,
Panaji Goa-403 001.
Vs.
Cipla Ltd. .....Respondent
Unit-I, L-139 to L-146,
Verna Industrial Estate,
Verna, Salcette
Kalyan Chowdhury vs Cipla Limited on 24 February, 2023
NATIONAL COMPANY LAW APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
Competition Appeal ... MATTER OF:
Kalyan Chowdhury ...Appellant
Versus
Cipla Ltd. & Anr. ...Respondents
Present:
For Appellant : None
For Respondents : Ms. Archana Sahadeva, Mr. Siddharth Raj Choudhary,
Advocates
Cipla Ltd. vs Commissioner Of Customs(Import) ... on 1 February, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
REGIONAL BENCH
Customs Appeal ... Commissioner of
Customs (Appeals), JNCH, Nhava Sheva, Mumbai-II.)
M/s. Cipla Ltd. ........Appellant
4th Floor, Raj Plaza,
L.B.S. Marg, Vikhroli (W),
Mumbai
Cipla
Ltd. was differentiated by coordinate bench of this Tribunal
in NSIL Exports Ltd. (supra) holding that, Cipla was involved
Page | 10
ITA.NO. 3251 ... Cipla Ltd. was differentiated by coordinate bench of this
Tribunal in NSIL Exports Ltd. (supra) holding that, Cipla was
involved in illicit payment made
Cipla
Ltd. was differentiated by coordinate bench of this Tribunal
in NSIL Exports Ltd. (supra) holding that, Cipla was involved
Page | 10
ITA.NO. 3251 ... Cipla Ltd. was differentiated by coordinate bench of this
Tribunal in NSIL Exports Ltd. (supra) holding that, Cipla was
involved in illicit payment made
Cipla
Ltd. was differentiated by coordinate bench of this Tribunal
in NSIL Exports Ltd. (supra) holding that, Cipla was involved
Page | 10
ITA.NO. 3251 ... Cipla Ltd. was differentiated by coordinate bench of this
Tribunal in NSIL Exports Ltd. (supra) holding that, Cipla was
involved in illicit payment made
Cipla
Ltd. was differentiated by coordinate bench of this Tribunal
in NSIL Exports Ltd. (supra) holding that, Cipla was involved
Page | 10
ITA.NO. 3251 ... Cipla Ltd. was differentiated by coordinate bench of this
Tribunal in NSIL Exports Ltd. (supra) holding that, Cipla was
involved in illicit payment made
kind
by transfer of shares of Cipla Ltd. These appeals were heard together
and disposed of by this common order.
3. The brief facts ... previous year and carried out tracing in respect of shares of
CIPLA Ltd. The assessee has received income in the form of
certain number
Court in the Case of Union of India and Ors. V. Cipla Ltd. (2017)
5 SCC 262, wherein it was held as follows
