The Tribunal dismissed the pending excise appeals as infructuous because the appellants opted for the SABKA VISHWAS SCHEME, 2019 and submitted discharge certificates.
The appeals were dismissed as infructuous.
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 West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Excise Misc. Application (ORS) No. 11041 of 2019
(On behalf of Applicant)
in
Excise Appeal No.813 of 2011
(Arising out of OIO-AHM-CEX-003-COM-027-11 passed by Commissioner of Central ExciseAHMEDABAD-III)
M/s. Shitla Road Equipment ……..Appellant
Plot No. 359, Gidc, Phase-Ii, Dediyasan, Mehsana, Gujarat
C.C.E. & S.T., Ahmedabad-ii …….Respondent
Custom House... 2nd Floor,
Opp. Old Gujarat High Court, Navrangpura, Ahmedabad, Gujarat-380009
WITH
Excise Misc. Application (ORS) No. 11042 of 2019 (On behalf of Applicant)
in
Excise Appeal No.814 of 2011
(Arising out of OIO-AHM-CEX-003-COM-028-11 passed by Commissioner of Central ExciseAHMEDABAD-III)
M/s. Shakti Earth Equipment ……..Appellant
Plot No. 358, Gidc, Phase-Ii, Dediyasan, Mehsana, Gujarat
C.C.E. & S.T., Ahmedabad-ii …….Respondent Custom House... 2nd Floor, Opp. Old Gujarat High Court, Navrangpura, Ahmedabad, Gujarat-380009
AND
Excise Misc. Application (ORS) No. 11040 of 2019
(On behalf of Applicant)
in
Excise Appeal No.817 of 2011
(Arising out of OIO-AHM-CEX-003-COM-026-11 passed by Commissioner of Central ExciseAHMEDABAD-III)
M/s. Shitla Construction Equipment ……..Appellant Plot No. 357, Gidc, Phase-Ii, Dediyasan, Mehsana, Gujarat
VERSUS
C.C.E. & S.T., Ahmedabad-ii …….Respondent Custom House... 2nd Floor, Opp. Old Gujarat High Court, Navrangpura, Ahmedabad, Gujarat-380009
APPEARANCE:
Shri. D. K. Trivedi, Advocate for the Appellant Shri. Dharmendra. Kanjani, Superintendent (AR) for the Respondent
E / 8 1 3 , 8 1 4 , 8 1 7 / 2 0 1 1
2 | P a g e
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU
Final Order No. A/ 10085-10087 /2020
DATE OF HEARING: 09.01.2020 DATE OF DECISION: 09.01.2020
RAMESH NAIR
The appellants have opted for SABKA VISHWAS SCHEME, 2019 and discharge certificate has been submitted. Accordingly, the appeals are dismissed as infructuous.
(Dictated and pronounced in the open court)
(RAMESH NAIR) MEMBER (JUDICIAL)
(RAJU) MEMBER (TECHNICAL)
Kamakshi
M/s. Shitla Road Equipment
M/s. Shakti Earth Equipment
M/s. Shitla Construction Equipment
C.C.E. & S.T., Ahmedabad-ii
RAMESH NAIR
RAJU
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
