2016 (4) TMI 490

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.... Kailash Vasudev, Sr. Adv., Mr. Bimal Roy J., Adv., Ms. Nisha Bagchi, Adv., Ms. Pooja Sharma, Adv., Mr. B. Krishna Prasad, Adv., Mr. Arshad Hidayatula, Sr. Adv., Mr. Ajay Sharma, Adv., Mr. Rajeev, Sharma, Adv., Ms. Neelam Sharma, Adv., Mr. Arshad Hidayatula, Sr. Adv., Mr. Rohit Alex, Adv., Mr. Ramavatar Sharma, Adv., Mr. Gaurav Jain, Adv., Mr. S. P. M. Tripathi, Adv. And M/s. Parekh & Co. ORDER....

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....ion of India' [1999 (5) SCC 15]. In these appeals, the appellants have not controverted the aforesaid plea, viz., no excise duty is payable and the product manufactured in India is exempted from excise duty. In view thereof, the aforesaid judgment of this Court stands attracted to the facts of this case and we do not find any infirmity in the view taken by the High Court. The appeals sta....

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....port duty thereupon. By no stretch of imagination, it can be treated as import when the vessel was manufactured by an Indian company and was sold to another Indian company which was using this vessel. We, thus, are of the opinion that the Central Excise and Service Tax Appellate Tribunal (in short 'the CESTAT') has gone totally at a tangent and has held that the appellant shall be liable t....