The tribunal disposed of Excise Appeal No. 10774 of 2020 by referring the parties to the order passed in a related appeal (No. 10709 of 2020). No substantive findings or reasons are recorded in this order.
None specific in this text; parties directed to see order of linked appeal No. 10709 of 2020.
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 Appeal No. 10774 of 2020 - DB
(Arising out of OIO-SUR-EXCUS-000-COM-004-20-21 dated 05/08/2020 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I)
SHRI RAFIQ IBRAHIM MEMON ……..Appellant
Shabnam Petrofils Pvt Ltd., 412, Jolly Plaza, Opp. Athwagate Police Chowkey, Surat, Gujarat
VERSUS
COMMISSIONER OF C.E. & S.T.-SURAT-I ……Respondent
New Building...Opp. Gandhi Baug, Chowk Bazar,
Surat, Gujarat-395001
APPEARANCE:
Shri H D Dave, Advocate for the Appellant-Assessee
Shri Mihir G Rayka, Addl. Commissioner for the Respondent -Revenue
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR
DATE OF HEARING: 10.09.2024 DATE OF DECISION: 15.10.2024
The appeal is disposed of. For order, see order of date in Excise Appeal No. 10709 of 2020.
(RAMESH NAIR)
(C L MAHAR)
Raksha
Shri Rafiq Ibrahim Memon for Shabnam Petrofils Pvt Ltd.
Commissioner of C.E. & S.T.-Surat-I
Ramesh Nair
C L Mahar
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
