2020 (10) TMI 998

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....APPEALS) This appeal has been filed before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter also referred to as "the CGST Act") by M/s Singhal's Fiexipack, Plot No. E39A, RIICO Industrial Area, Bassi (Extn.), Bassi, Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") against the Provisional Release Order issued under C.No. ....

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....tn.), Bassi. Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") holding GSTlN:08ACTFS7261AIZU are engaged in manufacturing of Flexible Packaging  Material, Plastic Printed & Laminated Rolls & Plastic Printed Pouches. 2.2 A search operation was conducted on 10.11.2017 by the officers of Jaipur Zonal Unit of the Directorate General of GST Intelligence (DGGI), Jaipur at the fa....

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.....  Being aggrieved  with the Provisional Release  Order No. C. No.IV(6)138/AE/JPR/2017/1484 dated 29.11.2017 and conditions imposed by the Additional Commissioner, Central Goods and Service Tax & Central Excise, Jaipur, the appellant has filed the appeal inter-alia on the following grounds which may be summarized as under: 3.1 The amount of Bank Guarantee was determined as equivale....