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Documents citing Koso India Pvt Ltd vs Commissioner Of Central Excise, ... on 23 October, 2017

Tangedco vs Salem on 9 April, 2025

The Ld. A.R. submits that in the instant case, the invocation of extended period has been correctly done and in consonance with the orders in ETA Travel agency (p) Ltd Vs CCE Chennai 2007 (007) STR 0454 (Tri- Banglore and Mermaid Marine products Pvt Ltd Vs CCE Cochin 1995 (20) ELT 329 (tri LB), wherein it was held that evasion of tax does not necessarily involve concealment, even contravention of law to make duty unrealizable is evasion of duty and hence extended period is applicable under proviso to section 11A(1).
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Sikko Industries Limited vs Ahmedabad-Ii on 17 February, 2026

On this point, he relies on the decision in the case of Kalyan Jewellers India Pvt Ltd Vs. Commissioner of Central Tax, Cochin reported at 2025 (34) Centax 110 (Tri. -Bang.) which has attained finality as the department's appeal against this order has also been dismissed by Hon'ble Supreme Court as reported at 2025 (34) Centax 111 (SC). Learned Counsel further argues that in their own case, in respect of other products such as Sikko Bio Star, Sikko Gold, Sikko Power, Vakil 3D, etc, Ahmedabad Tribunal vide final order No.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document
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