The appellate tribunal dismissed multiple revenue appeals by order application because the amounts involved were less than Rs. 20 lakhs, citing the new Government litigation policy that precludes further consideration of such cases.
The appeals are dismissed as the amounts involved are less than Rs. 20 lakhs; issue left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD
Division Bench
Court – I
| Appeal No. | Appellant(s) | Respondent(s) | Impugned Order |
|---|---|---|---|
| E/20184/2014 | CCCE, Hyderabad-IV | Sree Sai Teja Engineering Works |
OIA: 78/2013 (H-IV) CE dt.25.09.2013 |
| E/20399/2014 | -do- | Sri Krishna Industries | OIA: 03/2012 (H-IV) CE dt.25.09.2013 |
| E/20629/2015 | CCCE & ST, Nellore | Pinakini Beverages Pvt Ltd | OIA: 03 to 06/2014 (N) CE dt.26.12.2014 |
| E/20631/2015 | CCCE & ST, Guntur | Bisleri International Pvt Ltd | OIA: 03 to 06/2014 (N) CE dt.17.12.2014 |
| E/20818/2015 | -do- | Kadeer Khan, Director Bisleri International Pvt Ltd |
-do- |
| E/20819/2015 | -do- | Sk Motani, Director Bisleri International Pvt Ltd |
-do- |
| E/21324/2014 | CCCE & ST, Guntur | Crane Beetel Nut Power Works |
OIO: 90/2013 (G) CE dt.23.12.2013 |
| E/22058/2015 | -do- | Wanury Ltd | OIA: GUN-EXCUS- 000-APP-057-15-16 dt.08.07.2015 |
| E/25067/2013 | CCCE, Visakhapatnam-II |
KPR Fertilizers Ltd | OIA: 10/2012 (V-II) CE dt.03.10.2012 |
| ST/20621/2014 | CCCE & ST, Guntur | Vijay Spinning Mills Ltd | OIA: GUN-EXCUS- 000-APP-052-13-14 dt.21.08.2013 |
| ST/21685/2014 | CCCE, Visakhapatnam-I |
Rajyalakshmi Builders | OIA: 07/2014 (V-I) ST dt.23.1.2014 |
| ST/21869/2015 | -do- | Jayalakshmi Automotives Pvt Ltd |
OIA: VIZ-EXCUS-002- APP-0006-15-16 dt.28.04.2015 |
| ST/22028/2015 | CCCE & ST, Guntur | Smt Syamala Devi | OIA: GUN-EXCUS- 000-APP-061-15-16 dt.13.07.2015 |
| ST/22029/2015 | -do- | Sri P.V. Venkateswara Rao | OIA: GUN-EXCUS- 000-APP-059-15-16 dt.13.07.2015 |
| ST/22030/2015 | -do- | -do- | OIA: GUN-EXCUS- 000-APP-062-15-16 dt.13.07.2015 |
| ST/23624/2014 | CCCE, Visakhapatnam-I |
Calcutta Shipping & Marine Engineering Co. Pvt Ltd |
OIA: 42/2014 (V-I) ST dt.30.07.2014 |
| ST/25010/2013 | CCCE, Visakhapatnam-II |
Ankapalli Municipality |
Review Order: 26/2012 (CoC) dt.12.12.2012 |
| ST/25034/2013 | CCE & ST, Tirupati | K. Chandrasekhar, Prop. of Devi Function Palace |
OIA: 60/2012 (T) ST dt.11.09.2012 |
| ST/26158/2013 | CCCE, Hyderabad-III | National Geophysical Research Institute |
OIA: 24/2012 (H-III) ST dt.14.12.2012 |
| ST/27147/2013 | CCCE & ST, Hyderabad-II |
Great India Mining Pvt Ltd | OIA: 09/2012 (H-II) (D) ST dt.24.12.2012 |
| ST/27616/2013 | CCCE & ST, Hyderabad-I |
Sri T Kamal Reddy Labour Contractor |
OIA: 10/2013(H-I) ST dt.23.05.2013 |
| ST/27923/2013 | CCCE, Hyderabad-IV | Elite Engineering & Constructions |
OIA: 77/2013 (H-IV) ST dt.01.07.2013 |
Appearance Shri B. Guna Ranjan, Superintendent/AR for the Appellant. None for the Respondent.
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Coram:
HON'BLE Mr. M.V.Ravindran, MEMBER (JUDICIAL) HON'BLE Mr. P. Venkata Subba Rao, MEMBER (TECHNICAL)
Date of Hearing: 08.11.2018 Date of Decision: 08.11.2018
FINAL ORDER No. A/31514-31535/2018
[Order per: Bench.]
(Dictated and pronounced in the open Court)
(P.VENKATA SUBBA RAO) (M.V. RAVINDRAN) MEMBER (TECHNICAL) MEMBER (JUDICIAL)
Veda
Central Government of India
Various Private Entities
M.V.Ravindran
P. Venkata Subba Rao
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
