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Documents citing M/S. Sesha Sayee Paper And Boards Ltd vs Cce, Salem on 13 January, 2015

Ms Precision Pipes And Profiles Co Ltd vs Noida on 19 February, 2019

10. In any case and in any view of the matter we note that during the relevant period there were decisions in favour of the assessee laying down that the CVD paid thorugh DEPB scrips is available as a credit to the importer. This was so held by the Tribunal in the case of Sesha Sayee Paper and Boards Ltd. v. C.C.E. [2007 (217) E.L.T. 562 as also in another case reported as 2008 (223) E.L.T. 616 (Tri.-Chennai).
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 0 - Full Document

)Phool Chand Sales Corporation (In ... vs C.C.E., Lucknow on 28 April, 2015

B) Retraction during cross-examination which took place few years after the initial statements were recorded and none of the witnesses complained of threat or coercion in the meantime, it was held, retraction was not acceptable  National Boards Vs. CCE : 2014 (313) ELT 113 (Tri.-DB) C) On denial of opportunity to cross examine, it was held that, it does not amount to violation of the principle of natural justice in every case, instead it depends on the particulars facts and circumstances  Patel Engg. Ltd. Vs. Union of India : 2014 (307) ELT 862 (Bom.).
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 1 - Full Document

Mahadev Shiv Shambhufreshner ... vs Commissioner, Cgst & Central ... on 27 June, 2022

The statement tendered before tax authorities is admissible evidence and cannot be discarded summarily on subsequent retraction. That the circumstances of statements shows the demand is correct. The confessional statements are out of ambit of Section 9D and the demand based on confessional statement are justified. He relied upon orders in case of National Boards Vs. CCE, Calicut 2014 (313) ELT 113 (TRI), CCE, Salem Vs. CESTAT Chennai 2019 (366) ELT 647 (Mad.
Custom, Excise & Service Tax Tribunal Cites 40 - Cited by 0 - Full Document

Ramoji Granite Pvt Ltd vs Rajkot on 3 December, 2024

Del) • National Boards Vs. CCE, Calicut -2014(313)ELT 113(Tri.-Bang,) • Ramchandra Rexins Pvt. Ltd. Vs. CCE, Bangalore-I- 2013(295)ELT 116 (Tri,.-Bang) • Soni Vallabhadas Liladhar & Others Vs. CC, Jamnagar -1983(13)ELT 1408 (SC) • Bhana Khalpa Bhai Patel Vs. CC, Bulsar-1997(96)ELT 211(SC) • Rajesh Kumar Vs. CESTAT-2016(333)ELT 256(Del) • Haryana Steel & Alloys Ltd. Vs. CCE, New Delhi -2017(355)ELT 451 (Tri,-Del) • Somesh Paper Tubes P Ltd. Vs. CCE, Daman -2014(313)ELT 669 (Tri. Ahmd)
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document
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