Arkay Logistics Limited vs Surat-I on 3 April, 2023
DEL)
SINGH BROTHERS VS. CCE, INDORE - 2009(14)STR 552 (TRI.
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1 - 8 of 8 (0.60 seconds)The Sumel Business Park Iii Co Operative ... vs Ahmedabad-Iii on 11 October, 2023
e) Singh Brothers v. CCE (2009) 20 STT 357-27 VST 406 (New Delhi - CESTAT)
Commissioner Of Central Tax & Central ... vs Saint Gobain India Pvt Ltd on 12 November, 2025
• CCE, Allahabad vs. Krishna Coaching Institute: 2009 (14)
STR 18
• Singh Brothers vs. CCE, Indore: 2009 (14) RLT 552
• CC & CE vs. Indian Institute of Chemical Technology:
Subash Iyappan vs Commissioner Of Customs - Chennai Ii ... on 4 May, 2026
80. The reliance was placed by the Learned Appellants on
Singh Brothers vs. Commissioner of Customs & Central Excise,
Indore, [2009 (14) STR 552 (Tri. -Del.)] to argue that the
issue relates to interpretation of complex entries of
notifications and is purely legal in nature and therefore, the
41
extended period of limitation cannot be invoked.
Arun Kumar Kandhan vs Commissioner Of Customs - Chennai Ii ... on 4 May, 2026
80. The reliance was placed by the Learned Appellants on
Singh Brothers vs. Commissioner of Customs & Central Excise,
Indore, [2009 (14) STR 552 (Tri. -Del.)] to argue that the
issue relates to interpretation of complex entries of
notifications and is purely legal in nature and therefore, the
41
extended period of limitation cannot be invoked.
Greaves Electric Mobility Pvt Ltd vs Commissioner Of Customs - Chennai Ii ... on 4 May, 2026
80. The reliance was placed by the Learned Appellants on
Singh Brothers vs. Commissioner of Customs & Central Excise,
Indore, [2009 (14) STR 552 (Tri. -Del.)] to argue that the
issue relates to interpretation of complex entries of
notifications and is purely legal in nature and therefore, the
41
extended period of limitation cannot be invoked.
Seven Seas Global Express Logistics Ltd vs Commissioner Of Customs - Chennai Ii ... on 4 May, 2026
80. The reliance was placed by the Learned Appellants on
Singh Brothers vs. Commissioner of Customs & Central Excise,
Indore, [2009 (14) STR 552 (Tri. -Del.)] to argue that the
issue relates to interpretation of complex entries of
notifications and is purely legal in nature and therefore, the
41
extended period of limitation cannot be invoked.
Reliance Infrastructure Ltd vs Cc (Prev) Mumbai on 5 July, 2023
A lot of technical points were
urged regarding the difference between ARB and ADB, gross
calorific value, calorific value etc. but the main point as to
whether the load port report or the appellants test report was
in accordance with bituminous coal or not was not
mentioned.'
to contend that, with the distinguishment of facts therein from that of
the appellant, the findings would not also apply to them. It was also
pointed out that the Bangalore bench had, and at the stage of disposal
of application for stay, in Maheshwari Brothers & others v.
Commissioner of Central Excise & Service Tax 3 found itself unable to
arrive at the same categorical conclusion and deemed it appropriate to
remand the matter back for fresh proceedings.
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