ANNEXURE III E MONTH: AUGUST, 2014

PART-B AMOUNT IN LAKHS

LIST OF CESTAT ORDERS ACCEPTED ON ACCOUNT OF REASONS OTHER THAN LOW REVENUE
S.No. Zone Commissionerate CESTAT Order Appeal Cause Title Issue involved Amount Date of Reasons of acceptance
No. & date acceptance
Type No.
(1) (2) (3) (4) (5a) (5b) (6) (7) (8) (9) (10)
I. AHMEDABAD ZONE
(Central Excise)
(1) Ahmedabad-II A/11822-11823/ E/473/2007 & Diamond Textile Mills Availment of exemption Notification 118.00 03.07.2014 As per settled law, exemption is
WZB/ AHD/2014 E/542/2007 Pvt. Ltd. No.30/2004-CE dated 09.07.2004. admissible even when cenvat
dt.31.12.13 credit is removed after removal of
exempted goods.
(2) Ahmedabad-II A/10268/WZB/AHD/ E/676/2009 Arvind Ltd. Reversal of cenvat credit on the input 135.00 14.08.2014 Being a remand Order on the
2014 dt.13.02.14 which were consumed for manufacturing grounds of violation of principles
of finished goods which were lost in a fire of natural justice, accepted being
accident in the factory premises of the legal and proper.
appellant.
(3) Ahmedabad-II A/10185/WZB/AHD/ E/885/2007 Jai Elastics Pvt. Ltd. Cash refund is not admissible to the 136.00 27.08.2014 Party's appeal has been rejected.
2014 dt.14.02.2014 appellant for an amount which was Order is in favour of department.
originally paid from RG.23A Pt.II
Register.
(4) Ahmedabad-III A/11144/2014 E/567/2010 Capital Packaging Pvt. Refund 21.53 19.08.2014 On merits
dtd26.06.2014 Ltd.
(5) Ahmedabad-III A/11185-11186/2014 E/176-177/2012 Tulip Lamcraft Pvt. Ltd. Clandetine removal of goods 16.14 19.08.2014 On merits
dtd 04.07.2014

(6) Ahmedabad, S.Tax A/11402-11403/2014 ST/11107 to Abhishek Associates Non payment of Service Tax on ECI 50.74 20.08.2014 Remand to Original authority
dated 17.07.2014 11108/2014-
CU(DB)
dt.14.03.2014
(7) Ahmedabad, S.Tax A/11398/2014 dated ST/14164/2013- Central Bank of India Foreign Currency Conversion charges- 0.48 20.08.2014 Remand to Original authority
17.07.2014 CU(DB) Demand of Service Tax @0.25% on
dt.27.12.2013 gross amount of currency
(8) Ahmedabad, S.Tax A/11368/2014 dated ST/12059/2014- Senior Divisional Non payment of ST on Renting of 30.11 20.08.2014 Remand to Original authority
16.07.2014 CU(DB) Commercial Manager Immovable Properties
dt.02.06.2014
(9) Ahmedabad, S.Tax A/11109/2014 dated ST/10578/2014- Poggen Amp Levy of ST on deduction made by 0.31 05.08.2014 Remand to Original Authority
18.06.2014 CU(DB) Nagarseth overseas bank for export realisation
dt.24.2.2014 Powertronics
(10) Ahmedabad, S.Tax A/11169/2014 dated ST/11876/2014- Siddharth Trivedi Non payment of ST -Exemption under 3.09 05.08.2014 Remand to Original Authority
02.07.2014 CU(DB) Notification No 6/2005-ST dated
dt.13.05.2014 01.03.2005 to avail basic exemption limit

(11) Ahmedabad, S.Tax A/11183/2014 dated ST/11682/2014- Trio Elevators Co. India Non payment of ST on ECI Services 1495.26 05.08.2014 Remand to Original Authority
03.07.2014 CU(DB) Limited
dt.29.04.2014
(12) Bhavnagar A/11364/2014 dt. E/13986 M.M. fastners Anti- Evasion 86.42 14.08.2014 dismissed appeal for non
01.07.2014 compliance
 (13) Bhavnagar A/11324/2014 dt. ST/11785/2014 Alcock Ashdown Guj. Non payment of service tax 8.00 14.08.20147 rejected the appeal
11.07.2014 Ltd.

II. BANGALORE ZONE

(Central Excise)
(14) Bangalore I F.O.No.20711/2014 E/841/2007-DB Reva Electric Car Eligiblity of refund of credit on the inputs 14.77 09.07.2014 Party appeal rejected
dt 06.5.14 Company (P) Ltd., used in the manufacture of electric cars
cleared for export under bond, whih is un-
utilised
(15) Bangalore II F. O. No. E/2590/2012-DB Sound Attenuators Pvt Manufacture and clearance of excisable 38.92 20.08.2014 Accepted on merits
21259/2014 dt. Ltd goods without payment of duty by
28.07.2014 wrongly availing hte benefit of exempiton
under Nofification No. 08/2003 CE dated
01.03.2003
(16) Bangalore II F. O. No. 20910- E/517-518/1992- Water India Pvt Ltd The CESTAT has allowed the appeal of 2.11 07.08.2014 Accepted on merits
20911/ 2014 dated DB the assessee that they are eligible for the
27.05.2014 SSI benefit in terms of Noftication No.
175/1986
(17) Service Tax F.O. No. 20975/2014 ST/21503/2014 Valsala Travels Pvt Ltd Demand 32.81 25.08.2014 Remanded back to
dtd. 12.06.2014 Commissioner (Appeals) for
fresh adjudication
(18) Service Tax M.O. No. 20251 & ST/2857/2011; Northern Operating Refund 223.66 27.08.2014 Remanded back to original
20256/2014 dtd. & ST/2858/2011 Services Pvt Ltd adjudicating authority
F.O. No. 20984-
20985/2014 dtd.
17.06.2014
(19) Service Tax M.O. No. 20251 & ST/2857/2011; Northern Operating Refund 243.56 27.08.2014 Remanded back to original
20256/2014 dtd. & ST/2858/2011 Services Pvt Ltd adjudicating authority
F.O. No. 20984-
20985/2014 dtd.
17.06.2014
(20) Service Tax F.O. No. 20701/2014 ST/899/2012 Ants Studio Pvt Ltd Demand 109.3 13.08.2014 Appeal of the assessee rejected
dtd. 29.04.2014 for non-compliance

(21) Service Tax F.O. No. 21017/2014 ST/21127/2014 Venus Udyog (India) Demand 35.4 25.08.2014 Remanded back to
dtd. 23.06.2014 Ltd Commissioner (Appeals) for
fresh adjudication
(22) Service Tax F.O. No. 20720/2014 ST/21051/2014 Valsala Travels Pvt Ltd Demand 63.03 20.08.2014 Remanded back to
dtd.07.05.2014 Commissioner (Appeals) for
fresh adjudication

III. BHOPAL ZONE

(Central Excise)
(23) Raipur A/52241/2014- E/58653/13- Hariom Ingots & Power Disallowed of Cenvat Credit 10.28 06.08.14 __
SM(BR) dt.15.05.14 EX(SM) (P) Ltd., Bhilai
(24) Raipur A/51479-80/2014- E/3069/07 & Ambuja Cement Cenvat Credit on inputs. 27.89 19.08.14 __
SM(BR) dt.04.04.14 10/2008 Eastern Ltd.,
(25) Bhopal A/52712/2014- E/6290/2004 Raymond Limited Vs. demand of duty on weaving hard waste 7.92 21.08.2014 __
EX[DB] dated CCE, Bhopal and salvedge waste
18.06.2014
(26) Bhopal A/52373- E/1334/2012, Wearwell tyre and tube demand of duty on clandestine removed 1134.62 25.08.2014 __
52375/2014- EX[DB] E/1506/2012, ind Pvt. Ltd. Vs. CCE, tyres
dated 02.06.2014 E/1507/2012 Bhopal

(27) Bhopal A/51125/2014- E/1055/2007 CCE, Bhopal Vs. Sigma wrong availment of cenvat credit 16.4 19.08.2014 __
SM[BR] dated Heavy engineering
19.03.2014 industries
(28) Indore A/50035/2014 E/1331/2011 Revocation of R.C. 0 Accepted on __
07.03.2014
(29) Indore ST/A/55058/2013 ST/58809/2013 Non payment of S.Tax 0 Appeal file __
before high
court
(30) Indore A/5066314/2014 E/2860/2005 Non payment of AED 12.08 Accepted on __
26.03.2014
(31) Indore A/50396/2014 E/3108/2012 Wrong availment of cenvat credit. 1.62 Accepted on __
26/03.2014
(32) Indore A/50390-92/2014 E/3480/2005 Goods cleared without in the guise of 818.5 Accepted on __
export 26.023.2014
(33) Indore A/1040/13/EB/C-II/ E/3004/2004 Under valuation of goods. 12.5 Accepted on __
28.03.2014
(34) Indore A/56996-97/2013 E/3501-02/2005 Non payment of duty 19.06 Appeal __
Proposed
(35) Indore ST/A50688/2014 ST/18/2009 Non payment of S.Tax 30 Accepted on __
31.03.2014
(36) Indore A/50434/2014 E/1480/2000 Modvat credit availment of original copy 13.33 Accepted on __
of service 28.03.2014
(37) Indore A/50655-06/2014 E/3896-98/2009 Duty exemption on megapower project 41.93 Accepted on __
under NN 6/06 - CE 28.03.2014
(38) Indore A/50805-06/2014 E/54463-64/2013 Confirmation of seizure of goods 45 Accepted on __
28.03.2014
(39) Indore C/A/50586/2014 C/6027A/2013 Provisional release of seized container 0 Accepted on __
31.03.2014
(40) Indore C/A/50616/2014 C/59107/2013 Prohibition order 0 Accepted on __
31.03.2014
(41) Indore A/50770/2014 E/1040/2005 Non inclusion of testing charges of 2.44 Accepted on __
tonners in Av 02.04.2014
(42) Indore A/50390-92/2014 E/3480/2005 Goods cleared without in the guise of 818.5 Accepted on __
export 26.03.2014
(43) Indore C/A/50944/2014 C/1751/2012 Undervaluation of goods. 14.88 Accepted on __
22.04.2014
(44) Indore A/58676/2013 E/1393/2011 Input service on outword traspotation 2.34 Accepted on __
21.04.2014
(45) Indore CA/ C/189/2012 TO Refund customs duty 0 Accepted on __
57983/57990/2013 C/196/2012 16.04.2014
(46) Indore A/50402/2014 E/1020/2011 Credit of ST on gardining & house 3.18 Accepted on __
keeping service. 15.04.2014
(47) Indore A/50251-2/2014 E/2807-8/2007 Credit of input service on GTA from 33.27 Accepted on __
factory gate to depot 31.03.2014
(48) Indore A/50216/2014 E/3995/2010 Availment of credit on input service for up 4.52 Accepted on __
beeping garden in the factory 15.04.2014
(49) Indore A/50017-18/2014 E/215/2006 Nond payment of duty on Refined soya 4.02 Accepted on __
E/3316/2005 oil and recovered oil 15.04.2014
(50) Indore A/57695-57700/2013 E/645-646/13 Wrong availment of cenvat credit 0 Appeal __
E/2294-2296/12 Proposed
E/395/2010
(51) Indore A/57718/2013 E/2446/2005 Refund rejected being time baound 45.07 Appealed on __
03.04.2014
(52) Indore A/50244/2014 E/2732/2007 Availment of duty on inputs used by 34.37 Accepted on __
jobworker for manufacturing goods 02.04.2014
(53) Indore A/50893-50894/2014 E/3144-45/2005 Non payment of duty 4.32 Accepted on __
15.04.2014
(54) Indore A/50865-69/2014 E/3082-83/2005 Clandestine removal of goods 182.38 Accepted on __
15.04.2014
(55) Indore A/50422-24/2014 E/2557/2010, Wrong availment of cenvat credit 63.70 Accepted on __
E/1401-02/2011 15.04.2014
(56) Indore A/50482-50486/2014 ST/58083-872013 Rejection of refund for want of original 18.07 Accepted on __
documents 15.04.2014
(57) Indore ST/A/51038/2014 ST/672/2008 Non payment of service tax 48.04 Accepted on __
15.04.2014
(58) Indore A/50557/2014 ST/57492/2013 Leviability of interest on short payment of 31.05 Accepted on __
S.Tax 21.04.2014
(59) Indore A/50619-21/2014 C/483-485/2010 Leviability of Ag. Processed food 100.27 Accepted on __
products exports Ltd,. 21.04.2014
(60) Indore A/50580/2014 E/157/2008 Clandestine removal of goods 79.46 Accepted on __
21.04.2014
(61) Indore ST/A/51159/2014 ST/59333/2013 Non payment of service tax by DRM 77.8 Accepted on __
Ratlam 21.04.2014
(62) Indore A/50977/2014 ST/55893/2013 Short payment of S.Tax 1.08 Accepted on __
29.04.2014
(63) Indore A/50666-67/2014 E/557-58/2008 Wrong availment of credit on out word 26.54 Accepted on __
transportation. 21.04.2014
(64) Indore A/50865/2014 E/2493/2011 Availment of credit on grass shifting walin 2.36 Accepted on __
removing etc,. 25.04.2014
(65) Indore A/58476-58478/ Credit on input lying in stock 6.44 Accepted on __
low monetory
ground
(66) Indore E/3032/2005 316/IND-II/2004 Inproper availment of cenvat credit 0.00 Accepted on __
13.05.2014
(67) Indore E/698/2008 IND-I/13/2008 Dues of predecessor unit recoverable 31.89 Accepted on __
from unit purchased from MPFC 05.05.2014
(68) Indore E/2993/2007 IND-I/168- Short reversal of credit under rule 6(3) 23.39 Proposal for __
69/2007 CCR,2004 appeal on
30.04.2014
(69) Indore E/17-20/2007 IND-I/314- Clandestine removal of goods and wrong 31.35 Accepted on __
E/585/2007 377/2006 availment of cenvat credit 13.05.2014
(70) Indore E/2693-94/2009 IND-I/209-10/08 Shortage & excess stock 4.96 Accepted on __
the ground of
low revenue
(71) Indore __ IND/CEX/000/ Wrong availment of cenvat credit 0.5 Accepted on __
APP/331/11 13.05.2014
(72) Indore ST/55123/2013 IND/CEX/000/ Short payment of S.Tax 0.83 Accepted on __
APP/287/2012 13.05.2014
(73) Indore E/1484/2011 IND/73-75/2011 Clandestine removal of TV sets 3.07 Accepted on __
E/1800/2011 13.05.2014
(74) Indore A/51273-275/2014 E/1223/2007, Wrong availment of CENVAT Credit on 33.25 03.06.2014 __
dt. 20.03.2014 E/1245/2007, G. T. A.
E/1246/2007
(75) Indore A/281/14/Eb/C-II dt. E/2839/04 Shortage of RM & Final Products 11.62 30.06.2014 __
21.03.2014
(76) Indore A/51702/2014/ E/577746/2013 Wrong availment of CENVAT Credit on 48.26 24.06.2014 __
Ex(DB) dt. input services, input & capital goods
31.03.2014
(77) Indore A/51668/2014- E/55164/2014 Jobwork permission matter 0 16.06.2014 __
SM(BR) dt.
09.04.2014
(78) Indore A/51783/2014- E/1163/2011 Refund of duty 1.53 16.06.2014 __
SM(BR) dt.
25.04.2014
(79) Indore A/51708/2014- E/1275/2011 Demand of duty as per Balance Sheet 9.31 16.06.2014 __
SM(BR) dt. E/1916/2011
23.04.2014
(80) Indore A/52044- E/541, 542, 543, Wrong availment & passing of Modvat 803.06 24.06.2014 __
52050/2014-EX(DB) 971, 9772, 973, Credit
dt. 09.05.2014 974/2006

(81) Indore A/52126/2014- E/6284/2004 P. L. Matter 0 30.06.2014 __

EX(DB) dt.
23.04.2014
(82) Indore A/52409/2014- E/51970/2014 Wrong availment of CENVAT Credit 285.66 01.07.2014 __
EX(DB) dated
02.06.2014
(83) Indore ST/A/52470- ST/248-249/2009 Refund claim of S. Tax 5.75 03.07.2014 __
52471/2014-CU(DB)
dated 08.05.2014

(84) Indore A/52341- E/2419- Non payent of Excise Duty 45.66 07.07.2014 __
52342/2014-EX(DB) 2420/2012
28.05.2014

(85) Indore A/52526/2014- E/2674/2006 Clendestine Removal 16.15 09.07.2014 __

SM(BR) dated
20.06.2014
(86) Indore ST/A/52468/2014- ST/137/2009 Short payment of S.Tax 10.98 09.07.2014 __
CU(DB) dated
12.06.2014
(87) Indore ST/52454/2014- ST/862/2008 Non payment of S. Tax on banking and 1020.18 16.07.2014 __
CU(DB) dated other fin. Services
23.05.2014
(88) Indore A/52550- E/56655/2013 Non payment of Excise duty on springs 14.76 15.07.2014 __
52554/2014-EX(DB) E/57862/2013
dated 18.06.2014 E/57863/2013
E/57864/2013
E/57865/2013
(89) Indore A/52845/2014- ST/2973/2012- Short payment of S.Tax 0.75 06.08.2014 __
SM(BR) Dated ST(SM)
17.07.14
 (90) Indore A/52755/2014- E/58715/2013 Valuation -CAS4 1553.94 12.08.2014 __
EX(DB)dated
0707/14

IV. CHANDIGARH ZONE

(Central Excise)
(91) Chandigarh-II A/50735/2014- __ Sh. Harinder Pal, India Non Extension of Benefit of 25% 1.81 11.07.2014 Accepted on merits.
SM(BR) dated Bharat Petroleum Auto payment of penalty by Commissioner (A)
12.02.2014 Services Vs CCE,
CHD-II

(92) Chandigarh-II A/52625/2014- __ CCE, Ludhiana Vs Shri Classification of Taxable Service 13.53 01.08.2014 Accepted on merits as well as on
CU(DB) dated Bishamber Lal Arora Low Revenue.
26.06.2014

V. CHENNAI + LTU ZONE

(Central Excise)
(93) Puducherry 40366/2014 dt 2.7.14 E/41795/2013 M/s Jeevan Diesels & Non submission of proof of export 56.38 22.8.14 Matter remanded to Adjudicating
Electricals Ltd authority.
(94) Chennai - I F.O.No.40407- E/670-671/2009 M/s. Ooms Polymers Excisability of Polymer modified Bitumen 1349.08 CC's Accepted on merits. CESTAT
40408/2014 dt. Modified Bitumen (P) concurrence decided the issue based on SC
16.07.2014 Ltd obtained on Judgement in the case of Osnar
21.08.2014 Chemicals.
accepted by
Commr, on
28.08.2014

(95) Chennai - I F.No.40317/2014 E/272/2006 M/s.KCP Ltd. Credit availed on common inputs, 32.42 Accepted on Consequent to the amendment
dt.08.05.2014 demand of amount equal to 8% of the 25.08.2014 to rules 57cc/57AD of the
value of clearance of exempted goods erstwhile Central Excise Rules
under Rule 57cc / 57AD of and Rule 6 of 1944 and Rule 6 of the CCR,
the CCR, 2002. 2002 retrospectively by Sections
69 and 70 of the Finance Act
2010, demand became non
sustainable if the assessee had
reversed the credit taken with
interest @ 24% per annum.

(96) Chennai, S.Tax 40398/2014 S/40869/2013-DB M/S.SAN Media Ltd., Whether S.Tax is payable on the 180.64 12.08.2014 Remanded.
dt.16.07.2014 Chennai collected as telecast fee by the
Assessee? (ii) Whether the extended the
extended period of limitation can be
invoked against the assessee? (iii)
Whether assessee is liable for penal
action under Sec.76 & 78 of Finance Act,
94.

(97) Puduchery 40400/2014 dt. ST / 41947 / 2013 C. Adhimoolam Non Payment of Service Tax on taxable 9.42 22.8.14 Order is in favour of Deparment
16.7.2014 services provided to M/s. NLC Ltd
VI. DELHI Zone
(Central Excise)
(98) Delhi, S.Tax FO:- A/53013/2014- ST/59814/2013 Walker Chandok & Short payment of duty in favour of Deptt. 2.8 21.08.14 __
SM(BR) Company
dt.09.06.2014
(99) Delhi, S.Tax FO:- ST/850/2008 Graphisad Pvt. Ltd. In favour of Deptt. 55.99 21.08.14 __
ST/A/52899/2014-
CU(DB)
dt.23.07.2014
(100) Delhi, S.Tax FO:- ST/3843/2012 Lea Associates South Rate of duty. 0.93 19.09.14 __
ST/A/52688/2014- asia Pvt. Ltd.
CU(DB)
dt.01.07.2014
(101) Delhi, S.Tax FO:- ST/127/2009 Bharat Seats Ltd. Consult in Engg. Services. 5.73 21.08.14 __
ST/A/52344/2014-
CU(DB)
dt.15.05.2014
(102) Delhi, S.Tax FO:- ST/3843/2012 Lea Associates South Rate of duty. 0.93 19.08.14 __
ST/A/52688/2014- asia Pvt. Ltd.
CU(DB)
dt.01.07.2014
(103) Delhi-I A/50678/2014- E/596/2005 Greyson & Co. Party was a manufacture of Air Brake 12.37 27.08.14 __
EX(DB) dt.14.02.14 System for supply to railways. There was
(104) Delhi-I A/51297/2014- E/869/2005 Greyson & Co. separately procuring Pipe & Pipe fittings 11.03 27.08.14 __
EX(DB) dt.26.03.14 which were not being supplied through
their factory i.e. it was outside supply.
(105) Panchkula FO No. ST/1544/2011 __ Non payment of S.Tax by Indial Railways 129.36 12.08.14 On merit, Section 99 of the F.A.,
ST/A/52119/2014 on "Sale of Space or time for 1994.
dt.08.05.14 advertisement".
(106) Panchkula FO No. E/1361/2011 __ Wrong availment of Cenvat Credit. 1.88 25.08.14 On merit.
A/51895/2014
dt.25.04.14
(107) Panchkula FO No. E/1068/2011 __ Wrong availment of Cenvat Credit. 3.02 06.08.14 On merit.
A/52246/2014
dt.15.05.14
(108) Rohtak A/50717- E/1430, 2092, M/s. S.B. Packaging Passing on of Cenvat Credit without 18.35 05.08.14 Accepted on merit.
50721/2014-SM(BR) 2093, 2233, etc. Rohtak Vs. CCE, supplying the raw material.
dt.21.02.14 2234/2005 Rohtak
(109) Rohtak A/52846-52847/2014 E/1484-85/06 M/s. Haryana Sheet Excess Cenvat Credit. 14.72 20.08.14 Accepted on merit.
EX(DB) dt.16.07.14 Glass Ltd. Sonepat Vs.
CCE Rohtak
(110) Rohtak A/52810-52811/2014 E/60305/2013, M/s. Sarila Steel Inadmissible Cenvat Credit. 6.23 20.08.14 Pro-Revenue.
SM(BR) dt.04.07.14 E/2738/2010 Rolling Mills Hissar Vs.
CCE Rohtak
(111) Delhi-III A/52632/2014 C/55279/2013 __ __ 1.50 22.08.14 Merit.
SM(BR) dt.01.07.14

VII. HYDERABAD Zone

(Central Excise)
(112) Hyderabad-I 21271/2014 E/21679/2014-SM __ __ 0.5 26.8.14 __
dt.01.08.14
VIII. JAIPUR Zone
(Central Excise)
(113) Jaipur-I A/52622- E/60026- Petropol India Ltd., Clandestine removal of finished goods. 18.58 01.08.14 Merit
52623/2014-SM(BR) 60027/2013 Bhiwadi
dt. 27.06.14

(114) Jaipur-I ST/A/52765/2014- ST/698/2008 CCE, JPR-I Vs Breco Non payment of S.Tax on the service 11.82 01.08.14 Merit
CU(DB) dt. 20.06.14 Incorporated, USA consulting engeening

(115) Jaipur-I A/52714- E/55505/2013 Mohit Pipes Pvt. Ltd., Wrong taken Cenvat Credit 6.45 25.08.14 Merit
52715/2014-SM(BR) Chomu
dt. 01.07.14

(116) Jaipur-I A/52714- E/55508/2013 Mohit Pipes Pvt. Ltd., Wrong avail Cenvat Credit of Input 1.56 25.08.14 Merit
52715/2014-SM(BR) Chomu Service
dt. 01.07.14

(117) Jaipur-I A/52739/2014- E/2909/2011 Gee Diamond Steel (P) Wrong availment of Cenvat Credit on 1.68 23.08.14 Merit
SM(BR) dt. 03.07.14 Ltd., Bagru, Jaipur GTA Services

(118) Jaipur-I A/52865/2014- ST/60622/2013 Standard Dry Cleaners, Non payment of Service Tax 6.3 06.08.14 Merit
SM(BR) dt. 18.07.14 Bikaner, Sikar

(119) Jaipur-I A/52866/2014- ST/60569/2013 Shakti Industries, Non payment of Service Tax 1.73 06.08.14 Merit
SM(BR) dt. 18.07.14 Bikaner, Sikar

(120) Jaipur-I A/52909/2014- E/598/2014- kaizen Organics Pvt. Non payment of Central Excise duty. 139.46 25.08.14 Merit
EX(DB) dt. 17.07.14 EX(DB) dt. Ltd., Bagru, jaipur
17.07.14
(121) Jaipur-II A/52512/2014- E/4165/2012- Metro Cement and Wrong availment of cenvat credit of 0.1 5.8.2014 Accepted on merit
SM(BR) dt. 9.6.2014 EX(SM) Mines Ltd., Jodhpur service tax paid on Insurrance premium

(122) Jaipur-II A/52782/2014- E/1338/2012- HZL, Udaipur Wrong vailmenmt of cenvat credit on 4.49 14.8.2014 Remanded the matter to the
SM(BR) dt. 4.7.2014 EX(SM) Power Generated by using vaious inputs Assistant commissioner
and penalty imposed.
(123) Jaipur-II ST/A/52861/2014- ST/56085/2013- Sankhia Udyog, Non payment of service tax on Repair 0.62 14.8.2014 Remanded the matter to the
CU(DB) dt. CU(DB) Jodhpur and maintenance service under original adjucdicating authority
10.7.2014 notification 6/2005-ST dt. 1.3.05
(124) Jaipur-II ST/A/53026/2014- ST/592/2007- Liberty sales , Udaipur Non payment of ST for providing ' BAS" 6.63 26.8.2014 Accepted on merit
CU(DB) dt. CU(DB)
24.7.2014
(125) Jaipur-II ST/52222- ST/56912- Madhav nagrik whether the services provided by the 21.6 5.8.2014 Accepted on merit
52239/2014-CU(DB) 56929/2013 sahakari bank ltd., appellant are covered by the services
dt. 13.5.2014 jodhpur category of banking and other financial
services
IX. KOLKATA ZONE
(Central Excise)
(126) Kolkata FO/5430/2014 dt. ST/367/2012 BGM Construction Ltd. Short Payment/non-payment of Service 982.36 19.08.2014 On Merit
22.07.14 Tax by the appellant on GTA Service,
Site Formation and Clearance,
Excavation & Earth Moving and
Frmolition Services, "Construction of
Residential Complex Service" and
"Commercial or Industrial Construction
Service".

(127) Kolkata FO/A/75448/2014 ST/477/2011 Arun Kumar Bhagat Non-payment of service tax on rent-a-cab 1.17 27.08.2014 No need of acceptance aswritten
dt.05.08.14 service by Commr. in notesheet

(128) Kolkata FO/A/75468/2014 dt. ST/032/2010 Baid International Non-payment of penalty u/s 76 & 77 145.55 28.08.2014 On merit
14.08.14 service

X. LUCKNOW ZONE
(Central Excise)
(129) Allahabad ST/A/52766/2014- ST/28/2012-CU M/s Anand Trading Co., Non payment of Service Tax on 1.19 14.08.2014 Party's appeal dismissed
CU [DB] dated [DB] K-46/144A, Hartirath, Commission under Business Auxiliary
11.07.2014 Vishesjwarganj, Service.
Varanasi

(130) Allahabad ST/A/52766/2014- ST/26/2012-CU M/s Aprup Trading & Non payment of Service Tax on 1.29 14.08.2014 Party's appeal dismissed
CU [DB] dated [DB] Service, Orderly Bazar, Commission under Business Auxiliary
11.07.2014 Varanasi Service.
(131) Allahabad ST/A/52770/2014- ST/27/2012-CU M/s Universal Non payment of Service Tax on 1.05 14.08.2014 Party's appeal dismissed
CU [DB] dated [DB] Electronic & Commission under Business Auxiliary
11.07.2014 Telecommunication, S- Service.
2/249, orderly Bazar,
Varanasi
(132) Allahabad ST/A/52895/2014- ST/55917/2013- M/s Universal Non-payment of Service Tax 12.99 21.08.2014 Party's appeal dismissed as
CU [DB] dated ST [SM] Construction & Co. withdrawn
22.07.2014 Murdhawa, Renukoot,
Sonebhadra
(133) Allahabad A/52646/2014-SM ST/332/2011- M/s Prajapati Wrong availment of Cenvat Credit 0.88 13.08.2014 Party's appeal reject
[BR] dated SM[BR] Chemicals & Allieds
13.06.2014 Ltd.., P.O. Renukoot,
Distt. Sonebhadra
(134) Lucknow A/50558/2014- E/3023/2007 Neoli Sugar Factory Clandestine removal of goods 10.34 14.08.2014 Merit
SM(BR) dtd Neoli Vs. CCE
10.02.2014 Lucknow
(135) Lucknow A/50542- E/1017/2011 Shyam Fragrances Clandestine removal of goods 2.25 11.08.2014 Revenue Favaour
50543/2014-SM(BR) Product (P) Ltd
dtd 31.01.2014 Lucknow Vs. CCE
Lucknow
(136) Lucknow A/50366- ST/840/2012 Bank of India Branch Late payment of Service Tax 1.14 11.08.2014 Revenue Favaour
50368/2014-SM(BR) ST/841/2012 Hardoi, Sandi, Rupapur
dtd 28.01.2014 ST/842/2012 Vs. CCE Lucknow
 (137) Lucknow A/50600- E/366/2012 Musk tobacco (India) Seizure case of excess goods 77.41 07.08.2014 Revenue Favaour
50608/2014-EX(DB) Pvt Ltd. Kashi Ram
dtd 14.02.2014 Nagar Vs. CCE
Lucknow
(138) Kanpur A/50772/2014- ST/3771/2012 Suri Shoes Pvt. Ltd. , Refund of Service Tax 1.81 05.08.2014 Found proper & legal
SM(BR) dt. Kanpur
25.02.2014

XI. MEERUT ZONE

(Central Excise)
(139) Meerut-I A/50150- E/3639- Rishabh Velveleen Ltd. Refund of Cenvat Credit 14.90 05.08.2014 Due to in revenue favour
50151/2014-SM(BR) 3641/2006
dated 20.01.2014

(140) Meerut-II A/50411/14 dated E/2371/07 Kailash Steels Cenvat credit on Capital Goods 20.52 25.08.14 on merit
06.02.14 Moradabad
(141) Meerut-II A/50634-35/14 dated E/1395/10, Bazpur Sugar Cenvat Credit on the manufacture of 8.62 25.08.14 on merit
23.01.14 E/1611/10 Ltd.,Cooperative , Rectified Spirit
Bazpur
(142) Noida A/50429-31/14- C/57450-52/13 42/14 Basmati rice 16.00 28.08.14 N.A.
SM(BR) dt. 07.02.14

XII. MUMBAI-I ZONE

(Central Excise)
(143) Mumbai-I A/569/14/SMB/C-IV E/2961/05-Mum M/s. Mukti Refund claim is time-barred 24.46 26.08.2014 Appeal allowed by the CESTAT
& 18.03.2014 ProcessorGlass &
Ceramics
(144) Mumbai-V M/280-298/14/ E/1348/10 ACG Pam Pharma Wrong availment of Cenvat of Service 15.26 07.08.14 Interim Order granting/extending
SMB/C-IV dt Tech Ltd Vs CCE MV Tax. stay
13.03.14
(145) Mumbai-V M/298-308/14/ E/1664/11 Tata SSL Vs CCE MV Clearance of goods under Rule 173H 1.78 07.08.14 Interim Order granting/extending
SMB/C-IV dt without payment of duty stay
18.03.14
(146) Mumbai-V M/325-327/14/ E/1645/11 Raheja Plastics Vs Wrong availment of Cenvat Credit. 3.6 25.08.14 Interim Order granting/extending
SMB/C-IV dt CCE MV stay
11.03.14
(147) Mumbai-V S/354/14/SMB/C-IV E/88626 Mahindra & Mahindra Wrong availment of Cemvat Credit 20.94 25.08.14 Interim Order granting/extending
dt 18.03.14 Ltd Vs CCE MV\ stay
(148) Mumbai-V S/400/14/SMB/C-IV E/1833/11 (Dinesh Maheshwari ) Goods manufactured and cleared w/o 0.13 25.08.14 Interim Order granting/extending
dt 02.04.14 Pantaloon Retail (I) Ltd payment of duty stay
VS CCE MV.
(149) Mumbai-V S/182/14/EB/C-II dt E/85622/14 Mamanagar Gas Ltd Vs Valuation 826.55 25.08.14 Interim Order granting/extending
24.03.14 CCE MV stay
(150) Mumbai-V S/210/14/EB/C-II dt E/89813/13 Kalki Industries Vs CCE Wrong availment of SSI exemption ob 19.46 11.08.14 Interim Order granting/extending
01.04.14 MV branded goods stay
(151) Mumbai-V S/226-227/14/EB/C-II E/87975/13 Mamta Anil Shah, Evasion of Central Excise duty 7.4 4117.08.14 Interim Order granting/extending
dt 06.05.14 Proprietor of Amar stay
Industries Vs CCE MV
(152) Mumbai-V M/1171-1197/14/ E/635/10 D.M. Exports Vs CCE Evasion of Central Excise duty 39.33 07.08.14 Interim Order granting/extending
EB/C-II dt 05.05.14 MV stay

(153) Mumbai-V A/860/14/SMB/C-IV ST/336/11 M & M Ltd Vs CCE MV Wrong availment of Cenvat of Service 1.06 07.08.14 Order found to be legal & proper
dt 23.04.14 Tax.
(154) Mumbai-V M/519/14/SMB/C-IV E/85093/13 ACG Pharma Denial of availment of Cenvat credit on 8.84 07.08.14 Interim Order granting/extending
dt 23.05.14 Technologies Vs CCE various inputs services stay
MV
(155) Mumbai-V M/545/14/SMB/C-IV E/89243/13 Synex Pharmaceuticals Refund of Central Excise duty 0 25.08.14 Interim Order allowing early
dt 13.05.14 Pvt Ltd CCE MV hearing

(156) Mumbai-V M/1296/14/EB/C-II dt E/85622/14 Mamanagar Gas Ltd Vs Valuation 826.55 25.08.14 Allowed assessee's appeal by
26.05.14 CCE MV way of remand
(157) Mumbai-V A/241/14/EB/C-IV dt E/87975/13 CCE MV Vs Availment of Cenvat Credit on branded 13.51 07.08.14 Allowed Depart's Appeal
07.03.14 Discuss Appliances goods cleared without payment of duty
when duty deposited before issue of
SCN.
(158) Mumbai-V M/345/14/SMB/C-IV E/1202/11 Pam Pharmaceuticals Application for early hearing filed by the 0.73 11.08.14 Dismissed early hearing
dt 25.03.14 & Allied Machinery Co. assessee application filed by the assessee
P. Ltd Vs CCE MV

(159) Mumbai-V M/347-348/SMB/C-IV E/342/12 ACG Ajas Com Vs CCE Application for early hearing filed by the 2.67 11.08.14 Dismissed early hearing
dt 25.03.14 MV assessee application filed by the assessee

(160) Mumbai-V A/931/14/SMB/C-IV C/1164/12 Wipro Technology Non-submission of License for renewal 1 25.08.14 Non-submission of license
dt 30.04.14 Services Ltd Vs CCE issued to them under section 58
MV of Customs Act, 1962 for
renewal.
(161) Mumbai-V A/465/14/EB/C-II dt E/87975/13 Mamta Anil Shah, Evasion of Central Excise duty 7.4 11.08.14 Dismissed Assessee's Appeal
07.07.14 Proprietor of Amar
Industries Vs CCE MV

(162) Thane - I A/735/14/EB/C-IV E/266/12-Mum Rajesh Khandelwal Imposition of personal penalty on Excise 0.75 Accepted by Non-compliance of stay order
dated 01.04.2014 C/o. Ambey Sarees Incharge of the company Commr. Th.I on No. S/1351/13/SMB/C-IV dtd.
19.08.2014 19.12.13
(163) Thane - I A/685/14/SMB/C-IV E/388/12-Mum Mangilal C. Jain Prop. Imposition of personal penalty on 0.50 Accepted by Appeal dismissed for non
dtd. 23.03.2014 Of M/s. Golden Silk Proprietor Commr. Th.I on appearance by the appellant for
Mills 19.08.2014 hearing nor request for
adjournment received. Appeal
dismissed with liberty to the
appelant to approch the tribunal
after curing defect (Penalty)

(164) Thane-II CESTAT Order E/31/06-MUM Assessee availed one time transition 42.92 01.07.14 One time transitional credit
No.A/852/13/SMB/C- credit on the basis declaration filed denied for late filing declaration.
IV dtd.28.11.13 in r/o beyond the prescribed last date of filing No dispute allegation regarding
M/s. Kriplon said declaration. stocks. Accepted by CC on
Synthetics. Pvt.. Ltd. 01.07.14.
 (165) Thane-II CESTAT Order E/85125/13-MUM Assessee cleared the excisable goods 80.5 02.07.14 Àccepted as per Supreme Court
No.A/384/14/EB/C-II manufactguread by them on job work at Judgement in case of Cestat
dtd.21.05.14 in r/o alesser value by undervaluing the same. Order
M/s. Glamour Tin No.A/1886-1889/WZB/AHD/2011
Ind. Pvt.. Ltd. dt. 29.9.11 of CCE Daman Vs.
M/s. Rolastar Pvt. Ltd. as
reported in 2013-TIOL-07-SC-CX

(166) Thane-II CESTAT Order E/2950/06-MUM Assessee failed to reverse Cenvat Credit 45.3 10.07.14 Accepted as per dicision of
No.A/69/14/SMB/C- availed on the inputs and inputs Indchem Electronics
IV dtd.02.01.14 in r/o contained in semi finished goods which 2003(151)ELT 393
M/s. Virender were destroyed in fire.
Processors Pvt. Ltd.

(167) Thane-II CESTAT Order E/132/06-MUM Assessee had cleared the goods without 28.78 18.07.14 Remand back to original
No.A/227-228/14/SM payment of C. Ex. Duty adjudicating authority for denovo
B/C-IV dtd.30.01.14 adjudication
in r/o M/s. Benny
Petrochem Ind. Ltd.

(168) Mumbai-II, S.Tax A/182-183/14/ ST/288/06-MUM Globe Pvt. Detective Service Tax not paid against Security 17.21 12.08.14 Merit acceptance
CSTB/C-I Bureau Services Provided
dtd.12.02.14
(169) Mumbai-II, S.Tax A/1251/14/CSTB/C-I ST/853833/14- Khadis Vlillage Inds. Acvitity of the appellant comes under the 59.97 12.08.14 Ramanded back to adjudicating
dtd.15.07.14 MUM Commission category "Support service of business or authority
commerce"therefore ST leviable on trade
margins collected
(170) Mumbai-II, S.Tax A/1196-1198/14/ ST/86016-MUM Eleganz Interior Pvt. Activity of Interior work falls under clause 431.01 27.08.14 Ramanded back to adjudicating
CSTB/C-I Ltd. (d) f Sec 65(25b) or not authority
dtd.10.07.14
(171) Mumbai-II, S.Tax A/1287/14/CSTB/C-I ST/672/12-MUM Westin Hospitality S.tax not paid as outdoor catering 247.23 27.08.14 Ramanded back to adjudicating
dtd. 23.07.14 Services Pvt. Ltd. services authority
(172) Mumbai-II, S.Tax A/1055/14/CSTB/C-I ST/573/2010- Ideal Road Builders MMR service to be levied or not . 0 20.08.14 Merit acceptance
dtd. 19.06.14 MUM Pvt. Ltd.
(173) Mumbai-II, S.Tax A/1231/14/CSTB/C-I ST/86383/13- E Next Financial Ltd. Waiving pre-deposit of dues 0 21.08.14 Ramanded back to adjudicating
dtd.10.06.14 MUM authority

XIII. MUMBAI-II ZONE

(Central Excise)
(174) Mumbai-III A/1076-1077/14/ E/389/08 M/S Emerson Network Refund 31.3 01.08.2014 Remanded back.
SMB/C-IV DT.
09.05.2014
(175) Mumbai-III A/85-93/14/SMB/C- E/358/12 M/S The Paper differential duty on capital goods 90.71 06.08.2014 Pro-revenue.
IV DT. 02.01.2014 Products
(176) Mumbai-III A/378-379/14/EB/C-II E/39/05 M/S Amforge Inds. Ltd. Classification 28.22 08.08.2014 Pro-revenue.
dt. 09.06.2014
(177) Raigad A/233-234/14/EB/C-II E/1536 & Colour Roof (I) Ltd. Cenvat Credit 378.44 01.08.2014 Being legal & Proper.
1553/2012
(178) Raigad A/697-698/14/SMB/ E/1112/07-MUM Department Cenvat Credit 25.03 14.08.2014 Being legal & Proper.
C-IV
 (179) Raigad A/402-403/14/EB/C-II E/1439/97-MUM Orkay Polyester Clearance of goods without payment of 90 20.08.2014 Being legal & Proper.
duty
(180) Raigad A/1118/14/CSTB/C-I ST/85048/14- Om Enterprises Non payment of Service Tax 23.98 20.08.2014 Being legal & Proper.
MUM
(181) Raigad A/947-949/14/SMB/ E/1704/12 & Ultra Tech Cement Ltd. Cenvat Credit 42.29 08.08.2014 Being legal & Proper.
C-IV E/85336 &
89081/13
(182) Raigad A/833/14/SMB/C-IV E/713/07-MUM Department Cenvat Credit 93.78 14.08.2014 Being legal & Proper.

XIV. NAGPUR ZONE

(Central Excise)
(183) Nashik A/142/14/EB/C-II E/3608/04 Sangamner Bhag SSK Under Valuation 25.86 23.05.14 Remand Back
Dtd.30.01.2014 Ltd.
(184) Nashik A/591/14/CSTB/C-I ST/345/10 Viva Highway Pvt. Ltd. Non payment of S. Tax 2.78 20.05.14 On Merit
dtd. 04.04.2014
(185) Nashik A/569/14/CSTB/C-I ST/24/2009 Anand Tyres Non payment of S. Tax 20.67 20.08.14 On Merit
dtd. 26.03.2014 Retreading
(186) Nashik A/1285/14/CSTB/C-I ST/86035/14 Genom Bio-tech Non payment of S. Tax 5.53 21.08.14 Remand Back
dtd. 22.07.2014
(187) Nashik A/65/14/CSTB/C-I ST/71/10 Chaudhary Yatra Penalty- S. Tax 35.33 20.08.14 On Merit
dtd. 31.01.2014 Company
(188) Nashik A/478/14/CSTB/C-I ST/706/10 J.A. Anand Non payment of S. Tax 14.51 19.08.14 On Merit
dtd. 05.03.2014
(189) Nashik A/459/14/EB/C-II dtd. E/89434/13 Mahindra & Mahindra Non fulfilling of condition of notification 0.89 01.08.14 Remand Back
27.05.2014
(190) Nashik A/537/14/EB/C-II dtd. E/26/05 Bharat Petrpleum Co. Under Valuation 117.43 28.08.14 Remand Back
16.07.2014 Ltd.
(191) Nashik A/1248-1250/14/ E/89097/13 Shivkripa Ispat Penalty-Confiscation 7.88 28.08.14 Party Appeal Dismissed
SMB/C-IV
dtd.17.07.14
(192) Nashik A/1248-1250/14/ E/89096/13 Shivkripa Ispat Penalty-Confiscation 7.88 28.08.14 Party Appeal Dismissed
SMB/C-IV
dtd.17.07.14
(193) Nashik A/1248-1250/14/ E/89098/13 Shivkripa Ispat Penalty-Confiscation 7.88 28.08.14 Party Appeal Dismissed
SMB/C-IV
dtd.17.07.14
(194) Nashik A/1193/14/SMB/C-IV ST/500/11 Saptshrungi Services Non payment of S. Tax 0.42 01.08.14 Remand Back
dtd.06.06.14
(195) Nashik A/1075-1078/14/ ST/339/09 Shapoorji Pallonjii Penalty- S. Tax 0 31.07.14 On Merit
CSTB/C-I dtd.
13.06.2014

XV. PUNE ZONE

(Central Excise)
(196) Pune-I A/874-875/14/SMB/ St/122/11 CCE,Pune-I Vs M/s. Recovered the cost of material & labour 28.17 27.08.14 Accepted as per Board Circular
C.IV dt 30.04.14 Dhoot Techno Product charges from clients but failed to deposti No. 935/25/10-CX dtd. 21.09.10
the same with Dept
 (197) Pune-I A/839-853/14/SMB/ E/785-796/07 CCE, Pune I Vs M/s. Wrong availment of Cenvat Credit on 49.89 22.08.14 Accepted as per Board Circular
C.IV dt 25.04.14 Pefco Foundry Ltd & invoices indicating material as MS off No. 935/25/10-CX dtd. 21.09.10
Ors cuts whereas material actually supplied
was CRCA scrap
(198) Pune-I A/732-733/14/SMB/ E/2571/06 CCE, Pune I Vs M/s. Rejection of refund claim 21.00 22.08.14 Accepted as per Board Circular
C-IV dt 01.04.14 Premier Ltd No. 935/25/10-CX dtd. 21.09.10

(199) Pune-I A/667/14/SMB/C-IV E/1095/07 CCE, Pune I Vs M/s. Wrong availment of Cenvat Credit on 12.28 22.08.14 Accepted as per Board Circular
dt 26.03.14 Anant Enterprises capital goods No. 935/25/10-CX dtd. 21.09.10

XVI. RANCHI ZONE

(Central Excise)
(200) Patna FO/A75414- M/s Metro (India) E/A/425/2006-DBE/ Duty on clandestine removal 268.68 02.09.14 Remand
75416/2014 dated Wood Crafts Pvt. STAY/562/2006//E/
22.07.2014 Ltd., Purnia -vs- MISC/224/2011
CCE, Patna
(201) Patna Shri R. K E/A/426/2006-DBE/ Penalty 10.00
Agrawal, Director STAY/563/2006//E/
of M/s Metro MISC/225/2011
(india) Wood
Crafts Pvt. Ltd. -
vs- CCE, Patna

(202) Patna Shri Bimal Kr. E/A/427/2006-DBE/ Penalty 5.00

Chopra, Director STAY/564/2006//E/
of M/s Metro MISC/226/2011
(India) Wood
Crafts Pvt. Ltd. -
vs- CCE, Patna
(203) Patna A/204-205/KOL/2012 M/s Ganga ST/STAY/134/2008/ Non payment of Service Tax 357.68 02.09.14 Remand
DT. 26.03.2012 & Carriers (Pvt.) ST/MISC/223/2012/
MO/75837/2014 Ltd., Patna -vs- ST/31/2008-DB
dated 17.07.2014 CCE, Patna
(204) Patna Shri Sanjiv Kr. SP No. -135/08/, STA Penalty 160.00
Choudhar, No. 32/08
Director M/s
Ganga Carriers
(Pvt.) Ltd., Patna
-vs- CCE, Patna

XVII. VADODARA ZONE

(Central Excise)
(205) Vadodara-I A/11319/2014 dtd ST/11435/2013 Innovative Placement Non payment of Service Tax 28.83 01.08.2014 Merit Acceptance
09.07.2014 and Management
Services
(206) Vadodara-I A/10553/2014 DTD. E/13342 & Zydex Industries Wrongly availment of Cenvat credit on 9.14 01.08.2014 Merit Acceptance
04.04.2014 13343/2013 CHA
(207) Vapi A/11009- Shri. Ranjit Singh Remand back the matter to the 24.07.2014
11011/2014, dtd: Chauhan, Adjudicating authority to reconsider the
22.05.2014 issue afresh
(208) Vapi A/11380- Shri Rajesh Kumar Remand back the matter to the 22.08.2014
11383/2014, dtd: Narula, Prop. Of M/s Adjudicating authority to reconsider the
26.06/2014 Haryana Commercial issue afresh
Cargo Carries,
(209) Vapi A/11414- M/s Kasyap Sweetners The first appellate authority has 28.08.2014
11415/2014, dtd: Ltd; Plot No. 20b & c dismissed the appeals filed by the
22.07.2014 Phase-I, GIDC, Vapi, appellant for non-compliance of pre-
Shri Jitendra Pandey, deposit ordered
Commercial Manager
cum Authorised
Signatory

(210) Vapi A/11412/2014, dtd: M/s Kasyap Sweetners First appellate authority has dismissed 28.08.2014
22.07.2014 Ltd; Plot No. 20b & c the appeal for non-compliance of the
Phase-I, GIDC, Vapi order.

(211) Surat - II M/13196/2014 dated E/11318/2013 M/s Shri Ram Alkali & OIO No.50/Commr/Surat-II/2013 dated 28.08.2014 On merit
25.06.2014 M/s Shri Chemical Vs CCE & ST 30.3.2013
Ram Alkali & ,Surat-II
Chemical
(212) Surat - II M/13256/2014 dated E/10203/2014 Bayer Crops Science OIA No. SUR-EXCUS-002-APP-223-13- 25.08.14 Interim order for waiver of
27.06.2014 M/s limited Vs CCE & 14 dated 17.10.13 predeposit
Bayer Crops Science ST ,Surat-II
limited
(213) Surat - II M/12890-12891/2014 E/ M/s Kay Bee Tex spin OIA No. SUR-EXCUS-002-APP-212 & 12.08.14 Interim order for waiver of
dt 06.06.2014 M/s 14026,14027/201 Ltd., & Shri Manoj 213-13-14 dated 09.10.13 predeposit
Kay Bee Tex spin 3 SM Omprakash Goyal vs
Ltd., CCE & ST ,Surat-II

(214) Surat - II M/11001/2014 dt E/13794/2013-14 M/s Mohit Industries OIA No. SUR-EXCUS-002-APP-230-13- 12.08.14 Interim order as the party paid
25.02.14 M/s Mohit Ltd Vs CCE & 14 dated 23.10.14 predeposit amount
Industries Ltd ST ,Surat-II
(215) Surat - II M/13433/13434/2014 E/ M/s Polycoat India Ltd OIA No. SUR-EXCUS-002-APP-165 to 25.08.14 Interim order as the party paid
dt 08.07.14 M/s 13905,13906/201 VSCCE & ST ,Surat-II 168 -13-14 dated 28.08.13 predeposit amount
Polycoat India Ltd 3 DB
(216) Surat - II M/13040/2014 dt C/……../2006 DB Hastimal Jain VS CCE OIO No.04/KRB/MP/2006 dated 28.08.2014 Restoration of appeal
19.06.14 M/s & ST ,Surat-II 3.3.2006
Hastimal Jain
(217) Surat - II A/11019/2014 dt ST/10540/2014 M/s Sonu Enterprises OIA No. SUR-EXCUS-002-APP-247 -13- 11.08.2014 In favour of revenue
23.05.2014 M/s Sonu VS CCE & ST ,Surat-II 14 dated 27.11.2013
Enterprises
(218) Surat - II M/12610/2014 dt E/13801/2013 Maghmani organics OIA No. SUR-EXCUS-002-APP-195-13- 28.08.2014 Interim order as the party paid
21.05.2014 M/s ltd., VS CCE & 14 dated 25.09.2013 predeposit amount
Maghmani organics ST ,Surat-II
ltd.,
(219) Surat - II M/12243/2014 dt E/10656/2014 DB Vardan petro chemical OIA No. SUR-EXCUS-002-APP-231-13- 11.08.2014 Interim order as the party paid
23.04.2014 M/s Pvt Ltd VS CCE & 14 dated 28.11.2013 predeposit amount
Vardan petro ST ,Surat-II
chemical Pvt Ltd
(220) Surat - II M/12339/12341/2014 E/ Heartwell life sciences OIA No. SUR-EXCUS-002-APP-158 to 28.08.14 Interim order as the party paid
dt 29.04.2014 M/s 10261,13963,139 VS CCE & ST ,Surat-II 161-13-14 dated 19.08.2013 predeposit amount
Heartwell life 64/2014 DB
sciences
(221) Surat - II A/10495/2014 dt E/13854/2013DB Ram Kumar Industries OIA No. RS/86-87/SRT-II/07 dt 11.08.2014 In favour of revenue
03.04.2014 M/s Ram Unit A/B VS CCE & 26.02.2007
Kumar Industries ST ,Surat-II
Unit A/B
(222) Surat - II M/11958/2014 dated E/10035/2014 Sulphur Mills Ltd.VS OIO No. SUR-EXCUS-002-COM-228-13- 11.08.2014 Interim order for waiver of
15.04.2014 M/s CCE & ST ,Surat-II 14 dated 22.10.2013 predeposit
Sulphur Mills Ltd.

(223) Surat - II M/12342/2014 dt E/10958/2013DB Sun Pharmaceutical OIO No. SUR-EXCUS-002-COM-039-13- 11.08.2014 Interim order as the party paid
29.04.2014 M/s Sun Industries Ltd.,VS CCE 14 dated 03.12.2013 duty invoved
Pharmaceutical & ST ,Surat-II
Industries Ltd.,
(224) Surat - II M/11812/2014 dt E/13358/2013DB Hiren orgo chem ltd.,VS OIA No. CCEA-SRT-II/SSP-87/2013-14 11.08.2014 Interim order for waiver of
01.04.2014 M/s CCE & ST ,Surat-II dt 27.06.2013 predeposit
Hiren orgo chem ltd.,

(225) Surat - II M/11580/2014 dt E/10261/2014 Sun Pharmaceutical OIA No. SUR-EXCUS-002-APP-158 to 11.08.2014 Condonation of delay
26.03.2014 M/s Industries Ltd.,VS CCE 161-13-14 dated 19.08.2013
SunPharmaceutical & ST ,Surat-II
Ltd.,
(226) Surat - II M/11350/2014 dt E/12430/2013SM Ginni Filaments limited OIA No. CCEA/SRT-II/SSP-40/2013-14 11.08.2014 Interim order for waiver of
20.03.2014 M/s Ginni VS CCE & ST ,Surat-II dt 29.05.13 predeposit
Filaments limited

(227) Surat - II M/11024-11025/2014 E/ SunPharmaceutical OIO No. SUR-EXCUS-002-COM-008-13- 11.08.2014 Interim order for waiver of
dt 26.02.2014 10095,10096/201 Ltd.,VS CCE & 14 dated 04.10.2013 predeposit
SunPharmaceutical 4DB ST ,Surat-II
Ltd.,

(228) Surat - II M/10793-10795/2014 E/ K.Patel Chemo pharma OIA No. CCEA/SRT-II/SSP-42,43 & 28.08.2014 Entire amount of cenvat credit
dt 07.02.2014 M/s 13072/13074/201 Pvt Ltd.,VS CCE & 44/2013-14 dt 31.05.13 taken is deposited
K.Patel Chemo 3 ST ,Surat-II
pharma Pvt Ltd.,

(229) Surat-I M / 11856- Arcadia Shipping & Stay in light of case M/s IPCl Vs. CCE 23.07.2014 Interim Order
11904/2014 dated Trading Company Vadodara extended for further six months
07.04.2014
(230) Surat-I M/11526-11572/2014 ST /10961/2013 Essar Logistics Ltd., 23.07.2014 Interim Order
dated 24.03.2014 Hazira Road, Surat

(231) Surat-I M/12064-12088/2014 ST/MA (Extn) Natvar Construction The stay extended for a period of six 14.07.2014 Interim Order
dated 11.04.2014 12096 / 2014 & Co. & Others months from the date of order of till the
ST/ 11503/2013 disposal of the appeals which is earlier.
(232) Surat-I M/12064-12088/2014 E/MA (EXTN) Balaji Processors Pvt. The stay extended for a period of six 14.07.2014 Interim Order
dated 11.04.2014 12096 /2014 & Ltd., months from the date of order of till the
E/149/2010 disposal of the appeals which is earlier.
 (233) Surat-I A/10460/2014 dated E/10800 /2013-14M/s Kalyani Textiles Appea filed is allowed by way of remand. 04.07.2014 Final Order
28.03.2014 Pvt. Ltd.,
(234) Surat-I 10/2014 dated E/11303/2013 M/s Astha Exim, Ring Recovery Stayed till disposal of appeal 04.07.2014 Interim Order
25.03.2014 Road, Surat
(235) Surat-I A/0436/2014 dated E/11329/2013-DB M/s ONGC Remanded back to original adjudicating 04.07.2014 Final Order
25.03.2014 authority
(236) Surat-I A/11020-11021/2014 E/13867- NM/s Shree Saikrupa Remanded back to original adjudicating 07.07.2014 Final Order
dated 26.05.2014 13863/2013 Dyeing & Printing Mills authority
Pvt. Ltd.,
(237) Surat-I M/12600/284 dated E/11303/2013-DB M/s Astha Exim, Ring Application for waiver of the pre-deposit 07.07.2014 Interim Order
22.05.2014 Road, Surat and balance amounts involved is allowed
and recovery stayed till the disposal of
the appeal.
(238) Surat-I M/12659-12693/2014 ST/MA(EXTN)/ M/s You Broadband & Stay extended for a period of six months 01.07.2014 Interim Order
dated 26.05.2014 12982/2014 & Cable India Ltd., 2nd & from 26.05.2014 or till the disposal of
ST/344/2011 3rd Floor, Millenium appeal which is earlier.
Arcade, Adajan, Surat
(239) Surat-I M/12703-12745/2014 ST/293/2011 M/s ABG Shipyards Stay is extended for a futher period of six 01.07.2014 Interim Order
dated 27.05.2014 Ltd., Near Magdalla, month from 27.05.2014 or till the disposal
Surat of the appeals, whichever is earlier.

(240) Surat-I M/12818/2014dated E/10797/2013 Reyholds Petrochem The impugned order is set aside with 01.07.2014 Interim Order
30.05.2014 Ltd., 235, Zuber direction should reconsider the issue
Chamber, Zampa afresh, after restoring the appeal to its
Bazar, Surat originality after following the principle of
natural justice

XVIII. VISAKHAPATNAM ZONE

(Central
Excise)
(241) Visakhapatnam - I 21025/2014 E/737/2006 Coromandal Paints Under valuation of Finished goods. 2.61 20.08.2014 Merit.
dtd.25.6.14
(242) Visakhapatnam - I 21026/2014 E/738/2006 Coromandal Paints Under valuation of Finished goods. 2.72 20.08.2014 Merit.
dtd.25.06.2014
(243) Visakhapatnam - I 21064/2014 E/26250/2013 Visakha Conveyor Appeal time barred. 3.56 12.08.2014 Merit.
dtd.22.07.2014 System P. Ltd.
(244) Visakhapatnam - II 21091/2014 OIA No.11/2012 Dharmasastha Admissibility of Noti. No.21/2012 Cus for 27.5 20.08.2014 Order remanded.
dtd.23.07.2014 V-II dated Electrical & Mechanical goods manufactured for Oil exploration
Works activities
(245) Visakhapatnam - II 21088 & 21089/2014 OIA No.97/2007 & Hi-Tech services Clearance of goods without payment of 8.23 11.08.2014 In favour of revenue.
dtd.23.07.2014 137/2009 V-I duty without obtaining registration

(246) Tirupati 20346/2014 ST/3592/2012 CE Refund claim 10.38 14.07.2014 by Accepted on merit.
Commissioner
and CC
concurrence on
19.08.2014
 (247) Visakhapatnam - I, S.Tax FO.No. 21068/2014 ST/27086/2013 M/s Zenith Engineers. No appeal book;et 53.3 12.08.2014 __
dt. 21.07.2014
(248) Visakhapatnam - I, S.Tax FO. No. 21090/2014 ST/25774/2013 International Non payment of Tax under Maintenance 18.93 20.08.2014 __
dt. 23.07.2014 Engineering System work like BER lifts, crain and replacement
of spare of lifts.
(249) Visakhapatnam - II, 21085/2014 OIA No.24/2012 K. L. Reddy/ M.V. Repair and maintanance of services in 8.22 11.08.2014 Merits
S.Tax dt.22.07.2014 V-II ST Reddy relation to roads under agreement with
dt.22.05.2012 R&D Department , Govt. of A.P.
(250) Visakhapatnam - II, 21060/2014 dt. OIA No.08/2013 International Shippers Cargo Handling Service, inclusion of 192.32 20.08.2014 Case remanded.
S.Tax 05.08.2014 (BVSNK) & trafers Pvt. Ltd., services provided upto point of delivery to
dt.08.02.2013 Kakinada. dealers

XIX. BANGALORE LTU ZONE

(Central Excise)

(251) Bangalore, LTU 21190-21191/204 E/291/2008 M/s. Toyota Kirloskar Chargeability of interest in cases of 35.30 25.08.2014 Calculation of interest in cases
(Deptt Appeal) & Autoparts Pvt Ltd. provisional assessment finalised of provisional assessment
E/782/2008 finalized is to be from the first
E/Misc/26063/201 day of the following month of
3 clearance.
19169.88