Custom, Excise & Service Tax TribunalAkash Dredging And Marine Services Pvt ... vs Visakhapatnam-I on 17 February, 2020(1)\n\n\n      CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL\n                REGIONAL BENCH AT HYDERABAD\n\n\n                            Division Bench - Court No. - I\n\n\nSl.    Application No.                                                 Impugned Order\n                         Appellant                  RespondentNo     OR Appeal No.                                                   No.\n\n                         HINDUSTAN                                     Order-in-Appeal No.1ST/1817/2011      STEELWORKS                 VISAKHAPATNAM-I    17/2011 dated\n                         CONSTRUCTION LTD                              16.03.2011\n\n\n                         L. SEETHARAMAIAH,                             Order-in-Appeal\n                         SRI VARALAKSHMI                               No.VIZ-STX-001-\n2      E/1133/2012                                  VISAKHAPATNAM-I\n                         JUTE TWINE MILLS                              COM-011-12 dated\n                         PVT LTD                                       17.01.2012\n                         Y. SUDHEER, SENIOR\n                         GENERAL MANAGER                               Order-in-Appeal\n                         (MKTG), SRI                                   No.VIZ-STX-001-\n3      E/1134/2012                                  VISAKHAPATNAM-I\n                         VARALAKSHMI JUTE                              COM-011-012 dated\n                         TWINE MILLS PVT                               17.01.2012\n                         LTD\n                         P. SATYANARAYANA                              Order-in-Appeal\n                         SRI VARALAKSHMI                               No.VIZ-STX-001-\n4      E/1135/2012                                  VISAKHAPATNAM-I\n                         JUTE TWINE MILLS                              COM-011-012 dated\n                         PVT LTD                                       17.01.2012\n                                                                       Order-in-Appeal No.\n5      E/1179/2012       VISAKHAPATNAM-II           RHI CLASIL LTD     14/2012 dated\n                                                                       09.02.2012\n                                                                       Order-in-Appeal\n                         ADITYA STEEL                                  No.VIZ-STX-001-\n6      E/1812/2012                                  VISAKHAPATNAM-I\n                         ROLLING MILLS                                 COM-001-055-2012\n                                                                       dated 21.03.2012\n                                                                       Order-in-Appeal\n                         AUROBINDO PHARMA                              No.VIZ-CEX-001-\n7      E/2766/2012                                  VISAKHAPATNAM-I\n                         LTD (UNIT XI)                                 COM-001-082-2012\n                                                                       dated 22.06.2012\n                                                                       Order-in-Appeal\n                         Sahuwala High\n                                                                       No.VIZ-CEX-001-\n8      E/3256/2012       Pressure Cylinders         VISAKHAPATNAM-I\n                                                                       COM-108-2012\n                         Pvt Ltd\n                                                                       dated 31.08.2012\n\n                         SRI BALAJI MARINE                             Order-in-Appeal\n                         & CIVIL                                       No.VIZ-STX-001-\n9      ST/1118/2012                                 VISAKHAPATNAM-I\n                         ENGINEERING                                   COM-021-012-2012\n                         WORKS                                         dated 17.01.2012\n                                                                       Order-in-Appeal\n                         RAIN CII CARBON                               No.VIZ-STX-001-\n10     ST/2362/2012                                 VISAKHAPATNAM-I\n                         (VIZAG) LTD                                   069-12 dated\n                                                                       14.05.2012\n                                                                       Order-in-Original\n                                                                       No.62/2012 dated\n                         Bharat Sanchar                                09.10.2012\n11     ST/25123/2013                                VISAKHAPATNAM-II\n                         Nigam Ltd\n\n\n                                                                       Order-in-OriginalFutura Technological\n12     ST/25170/2013                                VISAKHAPATNAM-II   No.60/2012 dated\n                         Services\n                                                                       28.09.2012\n                                                                       Order-in-Appeal\n                         Hindustan Steelworks\n13     ST/25193/2013                                VISAKHAPATNAM-II   No.26/2012 dated\n                         Construction Ltd\n                                                                       30.10.2012(2)Order-in-Original\n14   ST/25304/2013   Kv Mohana Rao               HYDERABAD-I        No.117/2012 dated\n                                                                    28.09.2012\n                                                                    Order-in-Appeal\n                                                                    No.11/2013 dated\n15   ST/27205/2013   K V Ramana Reddy            VISAKHAPATNAM-II\n                                                                    25.03.2013\n\n                                                                    Order-in-Original\n                                                                    No.12/2013 dated\n16   ST/27206/2013   Abhi Constructions          VISAKHAPATNAM-II\n                                                                    25.03.2013\n\n                                                                    Order-in-Appeal\n                                                                    No.20/2013 dated\n                     P Surya Rao &\n17   ST/27426/2013                               VISAKHAPATNAM-II   08.05.2012\n                     Brothers\n\n\n                                                                    Order-in-Appeal\n                     Coastal Green Belt                             No.23/2013 dated\n18   ST/27686/2013                               VISAKHAPATNAM-I\n                     Developers                                     14.06.2013\n\n                                                                    Order-in-Appeal\n                     Coromandel Paints                              No.12/2014 dated\n19   E/21772/2014                                GUNTUR\n                     Ltd                                            10.02.2014\n\n                                                                    Order-in-Original\n                                                                    No.50/2013 dated\n20   ST/20017/2014   Parthas Engineering         VISAKHAPATNAM-I\n                                                                    25.09.2013\n\n                                                                    Order-in-Appeal\n                     Hindustan Steels                               No.55/2013 dated\n21   ST/20473/2014                               VISAKHAPATNAM-I\n                     Construction Ltd                               11.11.2013\n\n                                                                    Order-in-Appeal\n                     Akash Dredging &\n                                                                    No.01/2014 dated\n22   ST/20587/2014   Marine Services Pvt         VISAKHAPATNAM-I\n                                                                    06.01.2014\n                     Ltd\n                                                                    Order-in-Original\n                                                                    No.VIZ-STX-001-\n                     Bharat Heavy Plate\n23   ST/21251/2014                               VISAKHAPATNAM-I    COM-026-12 dated\n                     And Vessels Ltd\n                                                                    23.12.2013\n\n                                                                    Order-in-Original\n                     Bharat Heavy Plate &                           No.VIZ-STX-001-\n24   ST/21463/2014                               VISAKHAPATNAM-I\n                     Vessels Ltd                                    COM-001-14 dated\n                                                                    13.01.2014\n                                                                    Order-in-Original\n                     Phoenix It Solutions                           No.VIZ-STX-001-25   ST/21911/2014                               VISAKHAPATNAM-I\n                     Ltd                                            COM-010-14 dated\n                                                                    29.01.2014\n                                                                    Order-in-Appeal\n                                                                    No.VIS-EXCUS-002-\n                     Smt Mattapalli\n26   ST/22135/2014                               VISAKHAPATNAM-II   APP-005-2014 dated\n                     Parimala\n                                                                    21.03.2014\n\n                                                                    Order-in-Appeal\n                     Visakha Cargo                                  No.VIZ-STX-001-\n27   ST/22302/2014                               VISAKHAPATNAM-I\n                     Movers                                         COM-029-14 dated\n                                                                    11.03.2014\n                                                                    Order-in-Appeal\n                     Merilyn Shipping &                             No.57/2014V-IST\n28   ST/23738/2014                               VISAKHAPATNAM-I\n                     Transports                                     dated 15.09.2014\n\n                                                                    Order-in-Appeal\n                     Hbl Power Systems                              No.VSP-EXCUS-036-\n29   E/21283/2015                                VISAKHAPATNAM-I\n                     Ltd                                            037-14-15 dated\n                                                                    27.02.2015(3)Order-in-Appeal\n                                                                    No.VIZ-EXCUS-001-\n                     Yaashi Steels\n30   E/21564/2015                                 VISAKHAPATNAM-I   APP-002-15-16\n                     Products Pvt Ltd\n                                                                    dated 08.04.2015\n\n                                                                    Order-in-Appeal\n                                                                    No.VIZ-EXCUS-001-\n31   ST/20475/2015   Comfort Travels              VISAKHAPATNAM-I\n                                                                    COM-082-14-15\n                                                                    dated 18.12.2014\n                                                                    Order-in-Original\n                     Akash Dredging And\n                                                                    No.HYD-EXCUS-001-\n32   ST/20926/2015   Marine Services Pvt          VISAKHAPATNAM-I\n                                                                    COM-029-14-15\n                     Ltd\n                                                                    dated 31.12.2014\n                                                                    Order-in-Appeal\n                     Hindustan Petroleum                            No.VIZ-EXCUS-001-\n33   E/30312/2016                                 VISAKHAPATNAM-I\n                     Corporation Limited                            APP-088-090-15-16\n                                                                    dated 17.03.2016\n                                                                    Order-in-Original\n                     R H I Clasil Private                           No.VIZ-EXCUS-002-\n34   E/30664/2016                                 VISAKHAPATNAM-I\n                     Limited                                        COM-027-15-16\n                                                                    dated 30.03.2016\n                                                                    Order-in-Appeal\n                     Yaashi Steel Products                          No.VIZ-EXCUS-001-\n35   E/30826/2016                                 VISAKHAPATNAM-I\n                     Pvt Limited                                    APP-031-16-17\n                                                                    dated 25.07.2016\n                                                                    Order-in-Appeal\n                     Yaashi Steel Products                          No.VIZ-EXCUS-001-\n36   E/30827/2016                                 VISAKHAPATNAM-I\n                     Pvt Limited                                    APP-015-16-17\n                                                                    dated 31.05.2016\n                                                                    Order-in-Original\n                     Rashtriya Ispat                                No.VIZ-EXCUS-002-\n37   E/30856/2016                                 VISAKHAPATNAM-I\n                     Nigam Limited                                  COM-24-25-15-16\n                                                                    dated 17.03.2016\n                                                                    Order-in-Original\n                     R H I Clasil Private                           No.KKD-EXCUS-\n38   E/30884/2016                                 VISAKHAPATNAM-I\n                     Limited                                        COM-12-16-17\n                                                                    dated 11.08.2016\n                                                                    Order-in-Appeal\n                     Deekshita                                      No.TTD-EXCUS-000-\n39   ST/30008/2016                                GUNTUR\n                     Constructions                                  APP-024-15-16\n                                                                    dated 31.12.2015\n                                                                    Order-in-Appeal\n                     Bharat Heavy                                   No.VIZ-EXCUS-001-\n40   ST/30210/2016                                VISAKHAPATNAM-I\n                     Electricals Ltd                                APP-052-15-16\n                                                                    dated 30.12.2016\n                                                                    Order-in-Appeal\n                     Bharat Heavy                                   No.VIZ-EXCUS-001-\n41   ST/30211/2016                                VISAKHAPATNAM-I\n                     Electricals Ltd                                APP-056-15-16\n                                                                    dated 31.12.2015\n                                                                    Order-in-Appeal\n                     Krishnapatnam Port                             No.VIZ-EXCUS-003-\n42   ST/30402/2016                                NELLORE\n                     Company Ltd                                    COM-19-2015-16-ST\n                                                                    dated 15.03.2016\n                                                                    Order-in-Appeal\n                     Atr Warehousing                                No.VIZ-EXCUS-001-\n43   ST/30466/2016                                VISAKHAPATNAM-I\n                     Private Limited                                APP-059-15-16\n                                                                    dated 22.01.2016\n                                                                    Order-in-Original\n                                                                    No.VSP-EXCUS-001-\n44   ST/30698/2016   Surya House Keeping          VISAKHAPATNAM-I\n                                                                    COM-005-16-17\n                                                                    dated 30.06.2016\n                                                                    Order-in-Appeal\n                     Bharat Heavy                                   No.VIZ-EXCUS-001-\n45   ST/30903/2016                                VISAKHAPATNAM-I\n                     Electricals Ltd                                APP-029-16-17\n                                                                    dated 30.06.2016(4)Appearance\nFor the Appellant2, 3, 4, 34, 38 & 40 - Shri G. Prahlad, Advocate\n10 - Ms. Aishwarya, Advocate\n\nFor the Respondent\n\nDepartmental Representatives:Shri L.V. Rao, N. Bhanu Kiran, Mir Anwar Mohiuddin, B. Guna Ranjan, V.R.\nPavan Kumar, A V L N Chary, C. Mallikarjun Reddy, A. Rangadham\n\nCoram: Hon'ble S.K. MOHANTY, MEMBER (JUDICIAL)\n           Hon'ble Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL)\n\n\n           FINAL ORDER No. A/30514-30558/2020\n\n                                                        Date of Hearing:17.02.2020\n                                                        Date of Decision:17.02.2020\n\n\n [ORDER PER: BENCH]1.     The department has filed in the above appeals applications filed by the\n\nappellants under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019\n\nand produced copies of the acknowledgements and discharge certificates.2.     Accordingly, in terms ofSection 127(6)of the Finance (No.2) Act,\n\n2019, the above appeals are deemed to have been withdrawn.3.     All these appeals are dismissed as withdrawn.(Order dictated & pronounced in open court)\n\n\n\n\n                                                           (S.K. MOHANTY)\n                                                         MEMBER (JUDICIAL)\n\n\n\n\n                                                     (P. VENKATA SUBBA RAO)\n                                                       MEMBER (TECHNICAL)\nJaya