such opportunity was provided. Ld. Counsel
has impressed upon a Circular No.1063/2/2018 dated
16.02.2018, which has been issued by the Department with ... decided.
In the said Circular, the directions of Hon'ble High Court of
Delhi in the case Flevel International vs Commissioner of
Central Excise
Revenue has submitted that on the basis of the Circular/ clarification of the Board, the Ld. Commissioner (Appeals) observed that since from the date ... prevail over the Circular in support he has referred to the judgment of this Tribunal in the case of Videocon International Ltd. Vs CCE Aurangabad
that in that case Alstom India Ltd. had
supplied goods against the International Competitive Bidding (ICD).
Paragraph 8.3(c) of the FTP, expressly provided that ... 5935/2017 Page 16 of 17
Policy Circular dated 15.03.2013 insofar as the same are relied upon to
reject the claim of the petitioner
Nithesh
Estates Limited on the basis of Audit objection raised
by the internal Auditors of the Department.
12. He further urged that the 'Residential ... Finance Act
1994.
13. He further drew our attention towards the
Circular No.108/2/2009-S.T. dated 29/01/2009
issued
respondent is in consonance with the
-9-
letter and spirit of extant circulars. Merely because
under certain circumstances the authorities, either the
Tender Inviting Authority ... Apex Court in the case of UNION OF INDIA
& ANR. VS. INTERNATIONAL TRADING CO. & ANR. reported
Commissioner Of Service Tax, Pune vs Bny Mellon International Operations ... on 27 August, 2018
Author: Riyaz I. Chagla
Bench: M.S.Sanklecha , Riyaz I. Chagla ... Commissioner of Service Tax, Pune .. Appellant.
v/s.
BNY Mellon International Operations
(I) Pvt. Ltd., .. Respondent.
Mr.M. Dwivedi with Mr. Vipul Bajpayee
Commissioner Of Cgst And C.E. Mumbai vs Jyoturja International on 4 September, 2018
Author: Riyaz I. Chagla
Bench: M.S.Sanklecha , Riyaz I. Chagla ... Commissioner of CGST & CE
Mumbai East .. Appellant.
v/s.
JyotUrja International .. Respondent.
Ms. Shalaka Gujar, for the Appellant.
Mr. Sachin Chitnis i/b. Mansi
Commissioner Of Cgst And Central ... vs Leibinger Jit International on 4 September, 2018
Author: Riyaz I. Chagla
Bench: M.S.Sanklecha , Riyaz I. Chagla ... Commissioner of CGST & CE
Mumbai East .. Appellant.
v/s.
Leibinger Jit International .. Respondent.
Ms. Shalaka Gujar, for the Appellant.
Mr. Sachin Chitnis
provided to the Appellant. Hence, the documents sought for were office
records/internal documents and the same could not be provided.
The Commission referred ... form, including records, documents, memos, e-
mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, report,
papers, samples, models, data material held in any electronic
ground that Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. have deliberately fragmented the activity of manufacture so as to wrongly ... clearances of Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. cannot be clubbed together for the period
