MEGA ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS
LAWS(CE)-2015-5-34
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 12,2015

MEGA ENTERPRISES Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Respondents

JUDGEMENT

M.V.RAVINDRAN, MEMBER (J) - (1.)THESE three appeals filed against Orders -in -Original No. 11/ST/2009 dated 30/07/2009 and Orders -in -Appeal No. AKP/119/NSK/2010 dated 31.03.2010 & OIA No. AKP/118/NSK/2010 dated 31.03.2010. The assessee is in appeal No. ST/230/2009 against the Order -in -Original No. 11/ST/2009 dated 30/07/2009. While Revenue is in appeal against Order -in -Appeal No. AKP/119/NSK/2010 dated 31.03.2010 & OIA No. AKP/118/NSK/2010 dated 31.03.2010. Since all the three appeals raised very same issue they are disposed by a common order.
(2.)Heard both sides and perused the records.
(3.)THE assessee is aggrieved by the Order -in -Original on the ground that the adjudicating authority has confirmed demand of Approximately Rs. 53.74 lakhs under the category of "Banking and other Financial Services" for the period June 2007 to March 2008 and upholding the allegation and the show cause notice that appellant was undertaking cash management. Revenue is aggrieved by the Orders -in -Appeal on the ground that the first appellate authority has set aside the Orders -in -Original which has held against the assessee.
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