Associated Cement Companies Ltd. v. Commissioner of Customs

COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX vs. M/S SUZLON ENERGY LTD

Appeals stand disposed of in terms of

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.11400-11401/2018 COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX …APPELLANT Versus M/S SUZLON ENERGY LTD. …RESPONDENT J U D G M E N T M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.05.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as the ‘CESTAT’) in Appeal Nos. ST/87589 & 87590/2013, by which the CESTAT has allowed the said appeals preferred by the respondent…

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

…1-A. Misstatement or suppression of fact must be wilful.’ The aforesaid observations show that the words “with intent to evade payment of duty” were of utmost relevance while construing the earlier expression regarding the misstatement 6 (2001) 4 SCC 593, at page 619 15 Page 16 JUDGMENT or suppression of facts contained in the proviso. Reading the proviso as a whole the Court held that intent to evade duty was essentially before the proviso could be invoked. 55. Though it was sought to be contended that Section 28 of the Customs Act is in pari materia with Section 11-A of the Excise Act, we f…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

…1-A. Misstatement or suppression of fact must be wilful.’ The aforesaid observations show that the words “with intent to evade payment of duty” were of utmost relevance while construing the earlier expression regarding the misstatement 6 (2001) 4 SCC 593, at page 619 15 Page 16 JUDGMENT or suppression of facts contained in the proviso. Reading the proviso as a whole the Court held that intent to evade duty was essentially before the proviso could be invoked. 55. Though it was sought to be contended that Section 28 of the Customs Act is in pari materia with Section 11-A of the Excise Act, we f…

COMMNR. OF CUSTOMS EXCISE, NEW DELHI vs. M/S. LIVING MEDIA(INDIA) LTD

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8627-8628 of 2002 COMMNR. OF CUSTOMS EXCISE, NEW DELHI ....Appellant VERSUS M/S. LIVING MEDIA (INDIA) LTD. ....Respondent WITH CIVIL APPEAL NO. 2959 of 2008 WITH CIVIL APPEAL NO. 4751 of 2006 WITH CIVIL APPEAL NO. 2832 of 2006 AND CIVIL APPEAL NO. 1 of 2009 JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. The Civil Appeal Nos. 8627-8628 of 2002 are filed against the judgment and order passed by the Customs, Excise & Gold Page 1 of 19 (Control) Appellate Tribunal (hereinafte…

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

…unal’s judgment on which the reliance was placed was set aside. As against this, Dr. A.M. Singhvi, learned senior counsel appearing on behalf of the respondent relied upon the decision rendered by this Court in A.C.C. vs. Commercial Tax Officer, (2001) 4 SCC 593. Considering the aforesaid two decisions, there appears some conflict in the ratio laid down in both the cases. Hence, these appeals are referred to a larger Bench. Registry to place the papers before Hon’ble the Chief Justice of India for appropriate direction in this regard to place it before an appropriate Bench."…