Mumbai vs Sumaraj Seafoods Pvt. Ltd., Mumbai on 18 August, 2017
आयकर अपील
य अ धकरण "E" यायपीठ मंब ... business of operating cold storage for the freezing, cold storing and exporting
seafood out of India.
4 ITA 8438/Mum/2011
Torry Harris Seafoods (P) Ltd vs The Commissioner Of Central Excise, ... on 13 September, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH ... Commissioner of Central Excise and Service Tax (Appeal), COCHIN]
Torry Harris Seafoods (P) Ltd
Door. No. 9/572, Thirumala Ward, C.c.n.b.road
Digha Seafood Exports Pvt. Ltd. & Ors vs Ram Milan Singh & Ors on 11 August, 2017
NATIONAL COMPANY LAW APPELLATE TRIBUNAL
NEW DELHI
Company ... Appeal (AT) No. 120 of 2017
IN THE MATTER OF:
Digha Seafood Exports Pvt. Ltd. & Ors. . . .Appàllants
Versus
Ram Milan Singh & Ors. ...Respondents
ORAL)
The appellant / complainant is engaged in the business of exporting processed seafood which is a perishable item. The appellant / complainant obtained two insurance policies ... machinery installed therein and the other in respect of the stock of seafood processed by him. The case of the appellant / complainant is that rain
issue has come up before this Tribunal in the case of
Devi Seafoods Ltd. Vs. JCIT in ITA No.16/Viz/2013 and this Tribunal ... favour of the revenue and the decision of this Tribunal in
Devi Seafoods Ltd. Vs. JCIT (supra) is also in favour of the assessee
Gates Foam & Rubber Co [91 ITR 467] CIT
vs India Seafood [105 ITR 708] where Hon'ble Kerala
5
High Court held that
hectors of land within the
limits of the panchayat for establishing a seafood related
industrial unit. There were a few water channels
Gates Foam & Rubber Co [91 ITR 467] CIT
vs India Seafood [105 ITR 708] where Hon'ble Kerala High
Court held that Claiming
Deepak Bros. (1997) Crl. LJ 1942 (AP), Madras High Court in
Balaji Seafoods Exports (India) Ltd. v. Mac Industries ... said cases in the judgment of
this Court.
14. In Balaji Seafoods (supra), the High Court noted that the
cheque was not handed over with
Deepak Bros. (1997) Crl. LJ 1942 (AP), Madras High Court in
Balaji Seafoods Exports (India) Ltd. v. Mac Industries ... said cases in the judgment of
this Court.
14. In Balaji Seafoods (supra), the High Court noted that the
cheque was not handed over with
