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which was still under trial on the date of visit of officers. 4. The Revenue also undertook simultaneous searches in the factory

life. The provision of service and the consumption of the service are simultaneous. As in the case of coaching service, in the case of business ... class service where tutors in a class room teach, or prepare through trial test, the students for appearing in a competitive exam, to enable

stated as follows :- (i) Adjudication proceeding and criminal prosecution can be launched simultaneously; (ii) Decision in adjudication proceeding is not necessary before initiating criminal prosecution ... finding in the adjudication proceeding in favour of the person facing trial for identical violation will depend upon the nature of finding. If the exoneration

required for civil, commercial or military defence purposes. We record the learned Trial Judge did not decide with examination of object clause of Memorandum ... sense as it is intended by the said Rule. [Emphasis supplied] 20. Simultaneous investigation into the exports of all countries covered by initiation Notification dated

materials. 2. On 01-09-2012 the Officers of DGCEI conducted simultaneous search operations at their Factory-cum-Office premises and Residential premises ... Directors Chamber (Panchanamas Page 204, Vol.- II)]. Delible Pencil Handwritten loose sheets, (Trial Balance as per the Revenue) (Doc.02/DGCEI/RRU/SPG-Resi

materials. 2. On 01-09-2012 the Officers of DGCEI conducted simultaneous search operations at their Factory-cum-Office premises and Residential premises ... Directors Chamber (Panchanamas Page 204, Vol.- II)]. Delible Pencil Handwritten loose sheets, (Trial Balance as per the Revenue) (Doc.02/DGCEI/RRU/SPG-Resi

M/S Pan Parag India Ltd vs Cce, Kanpur on 23 May, 2012 IN THE

Flex Industries Ltd vs Cce, Lucknow on 2 July, 2013 CUSTOMS, EXCISE & SERVICE TAX

M/S Xerox India Ltd vs Cce, Meerut-Ii on 29 July, 2010 `CUSTOMS, EXCISE

M/S. Oracle India Pvt. Ltd vs C.C.(Export), New Delhi on 29 July