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Delhi Court January 2010 Judgments

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Jan 04 2010

M/S C.T. Cotton Yarn Vs. Cst, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-2010

None present for the appellants. Stand over to 08.02.2010....


Jan 04 2010

M/S Shri Ram Garments and Another and Accessories Vs. Cce, Meerut

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-2010

There does not seem to be proper compliance of the order in relation to the stay matter. However, at the request of the learned advocate for the appellants, time to file the compliance report is extended as last opportunity till 01.02.2010....


Jan 04 2010

M/S Raj Furnishers Vs. Cst, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-2010

The learned advocate for the appellants states that, the appellants have not deposited the amount which was required to be deposited in terms of stay order. He, however, submits that the appeal cannot be dismissed on that ground and in support of his contention, he placed reliance in the decision of the Calcutta High Court in the matter of Promising Exports Ltd. vs Union of India, reported in 2009 (243) ELT 3 (Cal.). He further submitted that, in view of non-deposit of the amount, the stay automatically stands vacated and the period of six months from the date of grant of stay has already expired. 2. Since the learned advocate for the appellants has raised a very important point, the matter is directed to be listed for hearing on the said joint on 28.01.2009 high on Board. Shri L.P. Asthana and Shri B.L. Narsimhan, Advocates are appointed as amicus curie to assist the Tribunal in the above matter....


Jan 04 2010

M/S S.P. Worsted Spg. Mills Vs. Cce, Jalandhar

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-2010

PER JUSTICE R.M.S. KHANDEPARKAR : In view of the dismissal of COD Application No. 145/2009, the appeal does not survive and hence dismissed. Appeal stands disposed of accordingly....


Jan 01 2010

Cce, Jaipur-ii Vs. M/S. Hindustan Zinc Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-01-2010

Per M. Veeraiyan: This is an appeal by the Department against the order of the Commissioner (Appeals) No.100(HKS)CE/JPR-II/06 dated 3.2.2006. 2. Heard both sides. The appeal has been listed on several occasions earlier on the ground that the matter was covered by the issue referred to Larger Bench in the case of Panasonic Battery reported in 2008 (85) RLT 380. Both sides now agree that the issue in the present case are not the same as the matter referred to the Larger Bench in the case of Panasonic Battery Ltd. (supra). 3.1 The respondent inter alia, manufacture Lead Anode Sheets and Lead Headers and use these items captively for manufacture of Zinc. The nature of activities in relation to manufacture of the above items are recorded in para 12 and 13 in the order of the Original Authority, which are reproduced below:- “12. They were, inter alia, engaged in the manufacture of zinc ingots and lead ingots. For the manufacture of zinc, they adopt various processes and one of the proc...


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