Appeals filed by the Revenue against impugned orders were disposed of without hearing merits as the amounts involved were under Rs. 50 Lakhs, following CESTAT bench instructions.
All appeals were dismissed without going into the merits of the case based on monetary limit correction.
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.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
Appeal(s) Involved:
E/2762/2012-DB, E/2763/2012-DB, E/3087/2012-DB, E/2632/2010-DB, E/39/2012-DB, E/40/2012-DB, E/41/2012-DB, E/42/2012-DB, E/43/2012-DB, E/925/2010-DB, ST/1026/2009-DB, ST/1800/2010-DB, E/20709/2016-DB, E/20879/2015-DB, ST/927/2009-DB, ST/928/2009-DB, ST/408/2010-DB, ST/931/2010-DB, E/1182/2010-DB, E/1588/2010-DB, E/180/2010-DB, E/181/2010-DB, E/182/2010-DB
[Arising out of Order-in-Appeal No. 173-174/2012 dated 12/07/2012 passed by Commissioner ]
[Arising out of Order-in-Appeal No. 69/2010 dated 04/02/2010 passed by Commissioner]
[Arising out of Order-in-Appeal No. 168/2009 dated 05/05/2009 passed by Commissioner ]
[Arising out of Order-in-Appeal No. 32/2010 dated 25/06/2010 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
[Arising out of Order-in-Appeal No. 339-2009 dated 08/09/2009 passed by Commissioner Of Customs & Central Excise , MYSORE (APPEALS) ]
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[Arising out of Order-in-Appeal No. 488-2009 dated 25/11/2009 passed by Commissioner of Central Excise and Service Tax , MANGALORE ]
[Arising out of Order-in-Appeal No. 01-2010 dated 09/02/2010 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
[Arising out of Order-in-Appeal No. 125-2010 dated 08/03/2010 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
[Arising out of Order-in-Appeal No. 14-2010 dated 12/04/2010 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
[Arising out of Order-in-Appeal No. 108-112-2009 dated 28/10/2009 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
[Arising out of Order-in-Appeal No. 108-112-2009 dated 27/10/2009 passed by Commissioner of Central Excise and Service Tax , BANGALORE LTU ]
Commissioner of Central Excise ,Customs and Service Tax BANGALORE-I
Appellant(s)
POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001
Commissioner of Central Excise, Customs and Service Tax MYSORE
S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA
Appellant(s)
Commissioner of Central Excise And Service Tax BANGALORE-III
PB.NO.5400...QUEENS ROAD, CENTRAL REVENUES BUILDING, BANGALORE, - 560001 KARNATAKA
Appellant(s)
Commissioner of Central Excise ,Customs and Service Tax BANGALORE-I Appellant(s)
POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001
Commissioner of Central Excise, Customs and Service Tax MYSORE S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA
Appellant(s)
Commissioner of Central Excise, Customs and Service Tax Appellant(s) BELGAUM
2
NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA
Commissioner of Central Excise,Customs and Service Tax
Bangalore-ltu
100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE, - 560085 KARNATAKA
Commissioner of Central Excise, Customs and Service Tax Belgaum NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA
Appellant(s)
Appellant(s)
Commissioner of Central Excise,Customs and Service Tax BANGALORE-LTU
100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE, - 560085 KARNATAKA
Commissioner of Central Excise, Customs and Service Tax Mysore S1-S2...VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA
Commissioner of Central Excise, Customs and Service Tax Belgaum NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA
Appellant(s)
Appellant(s)
Appellant(s)
Commissioner of Central Excise,Customs and Service Tax
Bangalore-ltu
100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE, - 560085 KARNATAKA
Appellant(s)
Commissioner of Central Excise, Customs and Service Tax BELGAUM
NO. 71...CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA
Commissioner of Central Excise,Customs and Service Tax BANGALORE-LTU
Appellant(s)
Appellant(s)
3
100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE, - 560085 KARNATAKA
Commissioner of Central Excise And Service Tax BANGALORE-III
PB.NO.5400...QUEENS ROAD, CENTRAL REVENUES BUILDING, BANGALORE, - 560001 KARNATAKA
Appellant(s)
VERSUS
BHARAT HEAVY ELECRICALS LTD
ELECTRONICS SYSTEMS DIV.PLOT NO.98, ELECTRONICS CITY, HOSUR ROAD, BANGALORE 560 100
TVS MOTORS COMPANY LTD P.B.NO.01, BYTHAHALLI, KADKOLA POST,MYSORE 571311
Respondent(s)
Respondent(s)
HERITAGE FOODS 7 BEVERAGES
NO.14, J.C.INDUSTRIAL AREA, NEAR SIDDHI VINAYAKA TEMPLE, BIKASIPURA MAIN ROAD, OFF KANAKAPURA ROAD, BANGALORE 560062
KEWAUNEE SCIENTIFIC CORPORATION INDIA PVT
NO.50 D, BOMMASANDRA INDUSTRIAL AREA, BEBBAGODI BANGALORE 560 100
HABIB AGRO INDUSTRIES P.B. NO.155, BOOTHANA HOSUR, MANDYA
SHANTESHA MOTORS PVT LTD, BELGAUM
Hewlett Packard India Sales Pvt Ltd
No.24, Salarpuria Arena Hosur Main Road, Adugodi, Banglaore-560030
Respondent(s)
Respondent(s)
Respondent(s)
Respondent(s)
Respondent(s)
Janki Corp Ltd
Survey No. 97a, And B, Sidiginamola Village, Hagari Rs, BELLARY - 583138 KARNATAKA
Respondent(s)
Jai Raj Ispat Ltd
Sy No 67-68, Belgal Village, Bellary Taluk BALLARI - 583115 KARNATAKA
INTEL TECHNOLOGY (I) PVT LTD SURVEY NO.23-56P, DEVARABEESANAHALLI, OUTER RING ROAD, VARTHUR HOBLI, BANGALORE SOUTH TALUK, HOSUR ROAD, BANGALORE
Respondent(s)
Respondent(s)
4
Bharat International Travels No.576, Dewan S Road, Lakshmipuram, Mysore-570004
Metachem B-104, Angol, Industrial Estate, Belgaum590008
Tkap Pvt Ltd Plot No.21, Bidadi Industrial Area, Ramanagara Taluk, Bangalore-562109
WALLACE LABORATORIES PVT LTD
KIADB INDUSTRIAL AREA, BELUR, DHARWAD.
TOYOTA KIRLOSKAR MOTOR P LTD
PLOT NO.1, BIDADI INDUSTRIAL TALLUK, BANGALORE RURAL DIST,
Respondent(s)
Respondent(s)
Respondent(s)
Respondent(s)
Respondent(s)
M/S KAVCON ENGINEERING (P) LTD Respondent(s)
20TH MAIN K.M., MYSORE ROAD (KA)
SRI KRISHAN CHOPRA 20TH K.M., MYSORE ROAD (KA)
Respondent(s)
Appearance:
Mr. Rohan, Mr. N.Anand, Mr. Rajath, Mr. S.A. Hari Prakash, Mr. Raghvendra, Mr. H.Y.Raju, Advocates
For the Appellant(s)
Mr. Madhup Sharan, Mr. Rama Holla, Mrs. C.V. Savita, Mrs. D.S. Sangeetha, ARs
For the Respondent(s)
CORAM:
HON'BLE MR. S.S GARG, JUDICIAL MEMBER HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER
Final Order No. 20774-20796 / 2019
Date of Hearing: 24/09/2019 Date of Decision: 24/09/2019
Per : AS PER BENCH
These appeals are filed by the Revenue against different impugned orders.
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(Order was pronounced and dictated in Open Court on 24/09/2019 )
S.S GARG JUDICIAL MEMBER
P. ANJANI KUMAR TECHNICAL MEMBER
PK...
6
1 issue framed by the court
Whether appeals by the Department involving amounts below Rs. 50 Lakhs should be heard on merits.
Commissioner of Central Excise
Bharat Heavy Electricals Ltd
TVS Motors Company Ltd
Heritage Foods 7 Beverages
S.S GARG
P. ANJANI KUMAR
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
