CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. III CUSTOMS APPEAL NO. 51596 OF 2019 [Arising out of the Order-in-Original No. 01/COMMR/CUS/ADJ-I/2019-20 dated 12/04/2019 passed by The Commissioner of Customs, CGST and Central Excise, Indore – 452 001.]

M/s Shivam Marketing, ……Appellant

302, Navlkha – Nemavar Road, Indore – 452 001, Madhya Pradesh.

Versus Commissioner of Customs, ….Respondent CGST and Central Excise, Manik Bagh Palace, Indore – 452 001, Madhya Pradesh.

AND CUSTOMS APPEAL NO. 51597 OF 2019 [Arising out of the Order-in-Original No. 01/COMMR/CUS/ADJ-I/2019-20 dated 12/04/2019 passed by The Commissioner of Customs, CGST and Central Excise, Indore – 452 001.]

Shri Gaurav Kushwaha, Partner ……Appellant M/s Shivam Marketing, 5/26, Kali Devi Madav Gate, Farrukhabad – 209 625.

Versus Commissioner of Customs, ….Respondent CGST and Central Excise, Manik Bagh Palace, Indore – 452 001, Madhya Pradesh.

APPEARANCE:

Shri V.K. Puri, Advocate for the appellant.

Shri Ranjan Prakash and Shri Nikhil Mohan Goyal, Authorized Representative for the Department CORAM:

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDE