The bench allowed the appeal in Excise Appeal No. 55639 of 2023, referencing the concurrent order passed in Excise Appeal No. 55541 of 2023.
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 NEW DELHI.
PRINCIPAL BENCH, COURT NO. I
EXCISE APPEAL NO. 55639 OF 2023
[Arising out of the Order-in-Original No. 237-303/2022-CE dated 30/12/2022 passed by Additional Director General (Adjudication), Directorate General of GST Intelligence, New Delhi – 110 066.]
M/s Nagata Auto Engineering Appellant India Private Limited,
Plot No. C-463, 464, Ansal Pioneer Industrial Park, Pathredi, Bilaspur,
Gurugram – 122 413, Haryana.
VERSUS
Additional Director General (Adjudication), Respondent Directorate General of GST Intelligence,
2nd Floor, West Block No. 8, Wing No. 6, Sector – 1, R.K. Puram,
New Delhi – 110 066.
APPEARANCE
Shri S.C. Vaidyanathan, Advocate – for the appellant.
Shri Rakesh Agarwal, Authorized Representative (DR) – for the Department
CORAM : HON’BLE SHRI JUSTICE DILIP GUPTA, PRESIDENT HON’BLE SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL)
DATE OF HEARING/DECISION : 14.10.2024
JUSTICE DILIP GUPTA
The appeal is allowed. For order see order of date in Excise Appeal No. 55541 of 2023.
(Dictated and pronounced in open court.)
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
PK
M/s Nagata Auto Engineering Appellant India Private Limited
Additional Director General (Adjudication)
Dilip Gupta
P.V. 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
