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The Appellant shall be granted sufficient opportunity to file his reply to the show cause notice. The respondent-assessee will be entitled to refund of tax and penalty already deposited in excess. Pronounced in the open court on Shri Ashutosh Nath, ld. The judgements relied upon by the learned Counsel squarely applicable in the facts of the present case.
None appeared on behalf of the respondent. Commissioner AR appearing on behalf of the Revenue reiterates the findings of the impugned order. The appellant are manufacturing independently even though on job work basis. Sap Pm Jobs In Maharashtra.
Although there is a reference to the appellant in this gist of statement dated Sap Pm Jobs In Nagpur. I find that the appellant in his statement dated Sap Jobs In Ahmednagar: Dey, Advocate for the Appellant Shri S.
According, due to alleged shortage of finished goods and raw material, Show Cause Notice was issued proposing to demand Duty of Rs. Accordingly, the appeal filed by the Revenue is dismissed. None of situation specified in Section 11D is applicable in the present case. It is only after the completion of the construction and full payment of the agreed sum that a sale deed is executed and only then the ownership of the property gets transferred to the ultimate owner. A view has been expressed that once an agreement of sale is entered into cex we buy vashi proposal generator the buyer for a unit in a residential complex, he becomes the owner of the residential unit and subsequent activity of a builder for construction of residential unit is a service of 'construction of residential cex we buy vashi proposal generator to the customer and hence service tax would be applicable to it.
During the course of normal trade, nobody hands over blank copies of signed letterheads unless there is a relation between the parties. Therefore, no amount remained to be paid to attract Section11D. Commissioner Appeals was pleased to reject the appeal as the impugned Order-in-Original had been considered in all respects and already decided by the earlier appellate order. Universal Drug Centre, Agartala, Prop: Your name will be public.
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Therefore, I agree with the finding of the Commissioner Appeals. Commissioner, Customs, Paradeep rejected the application on the ground that the refund claim filed by the appellant due to finalization of provisional assessment. The said goods are not notified under Section of Customs Act, ; the burden of proof is on the department that the goods are smuggled in nature. I find cex we buy vashi proposal generator both the lower authorities observed that the appellant is involved in a number of cases relating to attempt or illegal export of codeine cex we buy vashi proposal generator cough syrup and in all such cases, he has been penalized under the Customs Act,