Malco Impex vs Nhava Sheva-Port Import on 30 October, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
WEST ZONAL BENCH
Customs Appeal ... passed by the Commissioner of Central
Excise (Appeals), Mumbai)
M/s. Malco Impex .....Appellant
320/47 MHB Colony, Sarvodaya Nagar
Jogeshwari (E), Mumbai
Vs.
Commissioner
appellant was the Head, Finance of the importer
firm, namely Malco Energy Ltd., Salem and by this
appeal he has challenged the imposition of penalty ... classification of coal in the batch of
appeals including that of Malco Energy Ltd., in which
the Chennai Bench vide its Final Order
case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai) (MALCO v. CCE, Coimbatore) which is subsequently confirmed by the Division Bench of this ... case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai), (MALCO v. CCE, Coimbatore). The said order deals only with 57A of the Central
Dayal Fine Fab, M/s.Rinkesh Corporation, M/s.Malco Synthetics, M/s.Manjula Textiles, M/s.Maklene Synthetics, M/s.Kishanlal & Sons
case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai) (MALCO v. CCE, Coimbatore) which is subsequently confirmed by the Division Bench of this
availed by the appellants M/s.The Madras Aluminium Company Ltd. (MALCO) on the item EN Steel Rounds during the years ... impugned order is set aside and the appeal filed by M/s.MALCO is allowed. Stay application also gets disposed of.
(Dictated and pronounced
case reported in 2001 (136) E.L.T. 182 (Tribunal-
Chennai) (MALCO v. CCE, Coimbatore) which is subsequently confirmed
by the Division Bench of this
Enterprises, the appellants herein, had entered into an agreement with M/s. MALCO to carry out mining services, namely, excavation / raising of factory grade bauxite
Enterprises, the respondents herein, had entered into an agreement with M/s. MALCO to carry out mining services, namely, excavation / raising of factory grade bauxite
availed on the invoices issued by M/s. BALCO or M/s. MALCO. In these cases also goods were procured through KMC on invoices issued ... BALCO and in some cases by Madras Aluminum Company (MALCO). During search, several documents indicated issuance of Central Excise invoices
