2025 (6) TMI 360

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....ber ( Technical ) Ms. A. R. Hema, Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent ORDER Per P. Anjani Kumar, The appellant M/s. Aspinwall & Co. Ltd. are engaged in the provision of service related to import and export of goods at Chennai Port. A Show Cause Notice dated 12.4.2007 was issued to the appellants demanding service tax on services r....

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....nalties. During the pendency of the appeal, the original authority has passed Order in Original No. 21/2011 dated 25.2.2011 again confirming the demands on all the three services in dispute. The appellants preferred an appeal against this order to Commissioner (Appeals) who vide the impugned Order in Appeal No. 130/2015 dated 27.7.2015 upheld the Order in Original. The present appeal is directed a....

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....rch Centre ltd. Vs. Commissioner of Customs, Hyderabad - 2020 (374) ELT 273 (Tri. Hyd.) b. Honeycomb International vs. Commissioner of Customs, Mumbai reported in 2014 (311) ELT 823 (Tri. Bom.) c. Collector of Central Excise Vs. Eupharma Laboratories reported in 1989 (43) ELT 471 (Tri. Del.) 3. Ms. Rajni Menon, learned Authorized Representative for the respondent however reite....

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....n the remand proceedings when the issue was under consideration by the Tribunal. We find that this is a serious disregard to judicial discipline. The appellants have been subjected to repeated proceedings on the same issue which is decided by the Tribunal in the appellant's own case and in respect of the very same proceedings. The Bench takes serious note of the same and cautions the authorities a....