Commissioner of Central Excise, Customs and Service Tax, Calicut vs Cera Boards and Doors, Kannur Kerala Etc. Etc.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2020 Supreme(SC) 491

S. A. BOBDE, A. S. BOPANNA, V. RAMASUBRAMANIAN
Commissioner of Central Excise, Customs and Service Tax, Calicut – Appellant
Versus
Cera Boards and Doors, Kannur Kerala Etc. Etc. – Respondent

Advocates Appeared:
For the Appellant(s) :Balbir Singh, Nisha Bagchi, Abhishek Attrey, B. Krishna Prasad, Anil Katiyar, Advocates
For the Respondent(s):V.K. Monga, V. Lakshmikumaran, Charanya Lakshmikumaran, Aaditya Bhattacharya, Apeksha Mehta, Mounica Kasturi, Kunal Kapoor, M.P. Devanath, Gautam Narayan, Asmita Singh, Adithya Nair, M. P. Devanath, Advocates

Table of Content
1. introduction of appeals under central excise act (Para 1 , 2)
2. details of cera boards and investigations (Para 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12)
3. assessee's arguments regarding undervaluation (Para 13 , 14)
4. findings of the adjudicating authority (Para 15 , 16 , 17 , 18)
5. cestat's orders and rulings (Para 19 , 20 , 21)
6. details of cases involving prestige boards (Para 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29)
7. findings of cestat on similar cases (Para 30 , 31 , 32)
8. more actions and notices issued (Para 33 , 34 , 35)
9. cestat's resolution on evidential matters (Para 36 , 37 , 38 , 39)
10. findings on mysore chipboards' case (Para 40 , 41 , 42 , 43)
11. final findings of cestat regarding mysore (Para 44 , 45 , 46 , 47 , 48)
12. orders regarding plama boards (Para 49 , 50 , 51)
13. insights on thumbay holdings' evasion (Para 52 , 53 , 54 , 55)
14. final cestat resolution for thumbay (Para 56 , 57 , 58)
15. detail about hajee timber complex (Para 59 , 60 , 61 , 62)
16. cestat's handling of hajee's case (Para 63 , 64 , 65 , 66)
17. overview of identical issues in proceedings (Para 67 , 68 , 69)
18. conclusion regarding appeals (Para 70 , 71 , 72)
19. final remarks

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2020 Supreme(SC) 491

S. A. BOBDE, A. S. BOPANNA, V. RAMASUBRAMANIANCommissioner of Central Excise, Customs and Service Tax, Calicut – AppellantVersusCera Boards and Doors, Kannur Kerala Etc. Etc. – Respondent

S. A. BOBDE, A. S. BOPANNA, V. RAMASUBRAMANIAN
Commissioner of Central Excise, Customs and Service Tax, Calicut – Appellant
Versus
Cera Boards and Doors, Kannur Kerala Etc. Etc. – Respondent