cites: 23619772

1 - 2 of 2 (0.20 seconds)

M/S. Tata Steels Ltd vs Cce, Chandigarh on 15 July, 2009 cites

M/S Ranjeev Alloys Limited vs Cce, Chandigarh on 14 August, 2008

In view of the above decision and, after considering the facts and circumstances of the case, impugned orders are set aside. All the matters are remanded back to the adjudicating authority to decide afresh in the light of the above decision of the Tribunal. All the appeals are allowed by way of remand.

Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 48 - Full Document

M/S Aarti Steels Ltd vs Cce, Ludhiana on 22 September, 2008

4. After hearing both sides and on perusal of the records, it is revealed from impugned orders that the Commissioner (Appeals) on identical issue in earlier orders, set aside the penalties and duty on the basis of Newspaper reports of Tribune and The Times of India wherein it has been reported that 500 vehicles are running in Punjab State on fake registration. In the present cases, the Commissioner (Appeals) changed his mind on the ground that the same practice is still prevailing as the appellants/assessee have not taken any remedial action to amend the said mistake. In my view, demand of duty/penalty cannot be set aside/upheld on the basis of News-papers reports. It is seen that the Commissioner (Appeals) have not examined the evidences placed by the appellants. The Division Bench of the Tribunal in the case of Aarti Steels Ltd. & Ors. (supra), after considering the decision in the case of Rajeev Alloys Ltd. (supra), held as under:-

Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 16 - Full Document

Search Results Page

Refine Search

Search Results

M/S Ranjeev Alloys Limited vs Cce, Chandigarh on 14 August, 2008

M/S Aarti Steels Ltd vs Cce, Ludhiana on 22 September, 2008