Both - Judgment Search Results

M/S. Moorthy'S International and Vs. Cc. Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... cause notice dated 22 3 96 issued after investigation carried out by officers of dri both the appellants are claimed to be independent importers with separate registration of their proprietary ..... sides we notice that the authorities have proceeded to investigate the case on information that both the appellants being related and colluded to import telephone communication sets by purchasing the same .....

Alexander Vs. Sandoval

Court: US Supreme Court

..... that congress intended to create a private right to enforce regulations promulgated under 602 both the government and respondents argue that the regulations contain rights creating language and so ..... university had intentionally discriminated against women in the context of the entire opinion including both its analysis and its uncontested description of the facts of the case that single .....

Serene Industries Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(123)ELT909Tri(Mum.)bai

..... duty demand by the assistant commissioner by two separate orders in original both dt 26 10 98 the assessee filed one appeal before the ..... directing predeposit of rs 1 crore out of the total demand in both cases the predeposit was required to be made by 30 3 ..... bb sarkar reiterated the findings of the commissioner appeals 2 on hearing both sides and having regard to the submissions made above which are .....

Spasa Spares and Services Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... relining of old and used rollers would not amount to manufacture both before and after the 14th march 1986 the appellant shall ..... speculative one 33 i have carefully considered the submissions made by both the side and perused the records particularly the respective orders with ..... tribunal cannot go beyond the subject matter of the appeal in both the respective orders it was held that mere rubber lining .....

M/S Essar Steel Ltd., Mumbai and Vs. Commissioner of Customs,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... submissions requesting to decide the matter on merits since the issue is common in both the appeals both the appeals are disposed of by this common order 2 shri v s nankani ..... position 4 in view of the facts and circumstances and considering on submissions made by both sides we are remanding the matter to the jurisdictional authority to examine whether incidence of .....

Coromandal Engineering Co. Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... ld counsel and the consultant contented that they have a strong case both on merits as well as on time bar they stated that ..... of limitation duty deductions availability of modvat credit non imposition of penalties both under rule 173 q and 209 a of ce rules should be ..... considered all issues are get open and both the sides are at liberty to produce evidence to establish their case .....

M/S Geekay Exim (India) Ltd. Vs. Commissioner of Customs (Ap),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the importers the commissioner observed that the representative of the licence holder had admitted that both the supporting manufacturers had availed of modvat credit but did not produce any documentary ..... specific finding reads as under i find that he licencee s representative admitted that both of the supporting manufacturers availed modvat but could not produce any documentary evidence regarding .....

indo Overseas Films Vs. Commissioner of Customs, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2000)LC268Tri(Chennai)

..... to as distribution charges thereof is required to be allowed 2 heard both the sides in the matter as the issue lies in a ..... allowed and the appeal is taken for disposal with the consent of both the parties 3 the facts of the case are that the ..... their contention is that as regards the ineludibility of the royalty charges both the citations referred to by the commissioner lays down the proposition that .....

Anz Grindlays Bank Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2002)(102)LC199Tri(Chennai)

..... processing machine hence this appeal they contend that the order of both the authority is against the technical opinion affidavit and literature ..... but the evidence has not been examined at all and hence both the authorities have committed serious error in rejecting their refund ..... if duty has not been passed on to the customers consumers both the authorities have not applied the law correctly and have .....

Anz Grindlays Bank Vs. Commissioner of Customs, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... processing machine hence this appeal they contend that the order of both the authorities is against the technical opinion affidavit and literature ..... but the evidence has not been examined at all and hence both the authorities have committed serious error in rejecting their refund ..... duty has not been passed on to the customers consumers both the authorities have not applied the law correctly and have .....