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4 results for “condonation of delay”+ Section 208clear

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

Appeals are dismissed

C.A. No.-010815-010819 - 2014Supreme Court06 May 2025

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

DIRECTOR OF INCOME TAX NEW DELHI vs. M/S S.R.M.B.DIARY FARMING (P) LTD

Appeals are dismissed in terms of signed reportable

C.A. No.-019650-019650 - 2017Supreme Court23 Nov 2017

Bench: HON'BLE MR. JUSTICE SANJAY KISHAN KAUL

Section 268A

208 ELT 321 (SC) held as under: “The point raised by the learned counsel for the appellant is covered by the recent judgment of this court in Civil Appeal No. 4488 of 2005. CCE v. Mysore Electricals Industries Ltd. reported in [2006] (204) ELT 517 (SC). In the said judgment, this court held that a beneficial circular

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

C.A. No.-003506-003510 - 2009Supreme Court12 May 2009
Section 37

Delay condoned. 2. Leave granted. FACTS IN THE LEAD MATTER Civil Appeal Nos. of 2009 – Arising out of S.L.P.(C) Nos.14178-14182 of 2007 – M/s. Rotork Controls India (P) Ltd. v. Commissioner of Income Tax, Chennai . 3. In these civil appeals filed by the assessee we are concerned with the assessment years

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

208, Western India Plywoods Ltd. v. Collector of Customs (2005) 12 SCC 731 and CCE v. Carrier Aircon Ltd. (2006) 5 SCC 596]. 40. In Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd. (2006) 5 SCC 596, this Court held as under:- "14. End use to which the product is put to by itself cannot be determinative