Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on : Feb-05-2014
D.N. Panda, J. 1. Appeal No. E/141/2005, 143/2005 and 144/2005 is one batch of appeal which covers the period 1.12.1998 to 31.03.2004, arose out of common adjudication. The other batch of appeals No.972/2012, 988/2012 to 992/2012 covers the period April, 2004 to April 2006 arose out of common appeal order. 2. Revenue is in appeal registered as E/3044/2005. SUBMISSIONS ON BEHALF OF ASSESSEES 3. Ld. Counsel Shri B. L. Narasimhan appearing for assessees submits that there are 3 issues involved in the first batch of appeal registered as appeal Nos. 141/2005, 143/2005 and 144/2005 relating to the period 01.12.1998 to 31.03.2004. MANUFACTURE NIPPLE 4. The first issue in the first batch of appeals is whether complete feeding bottles cleared, manufacturing only nipple thereof and affixing/assembling thereto other components/accessories bought out from outside or manufactured by others, amounts to manufacture. 5. On behalf of appellant it was submitted that the nipple manufactured by the appell...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on : Feb-21-2014
D.N. Panda, J. 1. Consequent upon receipt of an intelligence by DRI from China on 19.09.2005 through the consulate General of India, Hong Kong that one M/s Vikas Overseas, B-6, Arya Nagar Society, Patparganj, Delhi having IEC No. 0592009335 had exported Ketamine from India in the guise of Alfa Olefin Sulphonate (AOS) and 1010 Kgs of Ketamine was seized by Chinese Bureau of Narcotics Control, DRI investigated into the export made by Shipping Bill No. 1494427 dated 06.08.2005 backed by Invoice No. 465/2005-06 dated 04.08.2005 covering export of 17,500 kgs of Alfa Olefin Sulphanate (AOS) to a Chinese buyer viz., M/s Yantai High Link Import and Export Co. Ltd., 47, X inanhe Road, Yantai, China, by M/s Vikas Overseas in India. 2. According to the outcome of investigation, there was an allegation against Shri Devinder Pramod and Shri Mahesh Kumar Gupta that they had exported Ketamine in terms of 3 (three) Shipping Bills No. 1494427 dated 06.08.2005 1435176 dated 02.11.2004, 1470670 dated 29....
Tag this Judgment!