ADDL. COLLECTOR OF CUSTOMS, CALCUTTA & ANR. vs. M/S. BEST & CO

In the result, we allow the appeal and set aside the High

Condonation of delay). B. R. L. Iyengar and B. R. G. K. Achar, for the appellant. A. K. Sen and D. N. Mukherjee, for the respondent. The Judgment of the Court was delivered by Shelat, J. On March 31, 1959 the respondents obtained a licence to import certain machinery from West Germany. The import licence contained particulars of the machinery

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

133-A of the Income Tax Act, 1961 (hereinafter referred to for the sake of brevity as, “the said Act”) and verified for herself: (a) factum of the existence and actual working of Unit; (b) Installation of Plant and machinery working with the aid of power; (c) Presence of requisite number of workers, some of whose statement were records

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT

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

The appeals are allowed

Delay was condoned and appeal was admitted. Notice was also issued for interim relief. In the meantime, stay was granted against refund of amount if not already refunded. The interim order was thereafter continued and hearing was expedited. On May 01, 2003, the appeals were placed for hearing before a two Judge Bench and the following order was passed : "Heard