Commissioner of Central Excise, Vs. Gujarat Bottling Co. Ltd.

Commissioner of Central Excise, vs Gujarat Bottling Co. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 31, 2001

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Citation: sooperkanoon.com/25322
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 31, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

Gujarat Bottling Co. Ltd.

Excerpt

1. the commissioner's application for stay of operation of the impugned order does not contain any grounds. the annexure which is stated to contain the grounds is missing. further, the commissioner (appeals) has relied upon the tribunal's decision in moosa haji patrawala vs. cce 1996 (83) elt 620. i therefore decline to stay operation of the order.2. in the light of the fact that the issue appears to be covered, appeal to be listed on 2.11.01.

Full Judgment

1. The Commissioner's application for stay of operation of the impugned order does not contain any grounds. The annexure which is stated to contain the grounds is missing. Further, the Commissioner (Appeals) has relied upon the Tribunal's decision in Moosa Haji Patrawala vs. CCE 1996 (83) ELT 620. I therefore decline to stay operation of the order.

2. In the light of the fact that the issue appears to be covered, appeal to be listed on 2.11.01.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Gujarat Bottling Co. Ltd. Same Subject Service Tax