2026 (4) TMI 1272

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....hri Mayur Jain, Advocate for the appellant Shri Dhananjay Dahiwale, Deputy Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Chevron Philips Chemical India Private Limited is aggrieved by the rejection of their challenge to recovery of service tax of Rs. 61,89,672 under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994, ....

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....it any documents in r/o authorized signatory, I find that the said appeal application is not a valid document in terms of Central Excise (Appeals) Rules, 2001. Therefore, the said appeal filed by the Appellant could not be entertained and is liable for rejection without going into merits of the case. Accordingly, I pass the following order.' without going into the merit of their case. 2. Acc....

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....Pvt Ltd v. Commissioner of CGST & Central Excise, Mumbai [2024 (6) TMI 993 - CESTAT MUMBAI] besides that in final order [no. A/86883/2024 dated 18th November 2024 ], in IPC Information Systems India Pvt Ltd v. Commissioner of Central Goods and Service Tax, Mumbai East, disposing off appeal [service tax appeal no. 87639 of 2024] against order [order-in-appeal no. ST/156/Appeals-II/ME/2024-25 dated ....

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....respondent-Commissioner of CGST & Central Excise, Mumbai East, we are only required to determine if the rejection by the first appellate authority has the sanctity of law inasmuch as the appellant herein did furnish the resolution, dated 16th November 2009, of the Board of Directors of the appellant-company. 6. Appeal on behalf of the aggrieved company is maintainable if the person filing has b....