TaxTMI 
TaxTMI 
2018 (8) TMI 1696
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....2018<br>Customs<br>Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. M. Swarupa, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per Bench All these appeals since involving identical dispute, they are taken up for common disposal. 2. The common facts in these appeals are that appellants had, from time to t....
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....onal duty was on account of the fault of the EDI system, hence upheld the assessment orders and dismissed the appeals of the appellants. The appellants had identical disputes at various other ports of import. In respect of their imports at Delhi they approached the Hon'ble High Court of Delhi, who vide order dt. 02.12.2014, had issued directions to CBEC to consider the representation of the appell....
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....on 3 (1) of the Customs Tariff Act cut pieces of used tyres and used tubes is unlawful and ultra vires of the CETA. In respect of appeals mentioned at Sl.Nos.1 & 2 to 5 of the preamble, the Commissioner (Appeals) concerned held that CVD is chargeable under the respective tariff entry. As far as the remaining appeals at Sl.Nos.6 to 65 of the preamble, the lower appellatives have rejected the appeal....
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....frastructure Ltd. Vs Union of India - 2017 (353) ELT 161 (Del.). The relevant part of that judgement is reproduced as under : "27. In view of the clear legal position, the stand of the TRU of the Department of Revenue in its clarification dated 2nd January, 2015 that there was no exemption from payment of excise duty in respect of tyre scrap cut into two to three pieces produced from used and old....