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TMI BlogSTATISTICS – DISPOSED APPEALS BY CESTAT BENCHES DURING JULY 2013X X X X Extracts X X X X X X X X Extracts X X X X ..... STATISTICS – DISPOSED APPEALS BY CESTAT BENCHES DURING JULY 2013 - By: - Mr. M. GOVINDARAJAN - Service Tax - Dated:- 31-8-2013 - - In this article, for the academic interests of the readers, the details of appeals disposed by six benches of CESTAT during the month of July 2013 is taken from the website and furnished in various tables. Now there are six regional benches are functioning with the jurisdiction as detailed below: Sl. No. Title of the Bench Location Jurisdiction 1 North Regional Bench New Delhi State of Haryana, Himachal Pradesh, Jammu Kashmir, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh and Union Territories of Chandigarh and Delhi. 2 South Regional Bench Bangalore State of Karnataka, Kerala and Union Territory of Lakshadweep 3 South Regional Bench Chennai State of Tamil Nadu, Andhra Pradesh and Union Territory of Pondicherry 4 East Regional Bench Kolkata States of Assam, Bihar, Manipur, Meghalaya, Nagaland, Odissa, Sikkim, Tripura and West Bengal and Union territories of Andaman Nicobar Islands, Arunachal Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh and Mizoram 5 West Regional Bench Mumbai States of Gujarat, Maharastra and Union Territories of Dadra and Nagar Haveli and Goa, Daman and Diu. In www.cestat.gov.in only jurisdiction in respect of five benches is given. The jurisdiction of Ahamedabad bench has not yet been uploaded in the website. The following table gives the details of appeals disposed by benches for the month of July 2013 category wise: APPEALS DISPOSED BY CESTAT BENCHES DURING JULY 2013 CATEGORY WISE Name of Bench Service Tax Central Excise Customs Total Ahamedabad 33 27 16 76 Bangalore 21 20 3 44 Chennai 5 7 7 19 Delhi 43 86 12 141 Kolkata 16 19 5 40 Mumbai 0 0 0 0 TOTAL 118 159 43 320 No case has been uploaded in respect of Mumbai Bench. The above table reveals that the Tribunals disposed central excise matters higher in number followed by service tax and customs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central excise cases occupy almost 50% of the disposed cases. 37% of the cases related to service tax and 13% of the cases related to customs In the remaining part of this article for each bench four categories are discussed as detailed below: Details of appeals filed By Assessees; By Department; and Total cases. Disposed appeals yearwise Service tax; Central Excise; and Customs Datewise order Service tax; Central Excise; and Customs. Nature of disposal Allowed; Dismissed; Remanded. CHENNAI CESTAT BENCH DETAILS OF APPEAL FILED BY ASSESSEE BY DEPARTMENT TOTAL Service Tax 5 0 5 Central Excise 4 3 7 Customs 6 1 7 TOTAL 15 4 19 DISPOSED APPEALS YEARWISE YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 2003 0 1 0 1 2004 0 3 1 4 2005 0 0 1 1 2008 0 0 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2010 2 0 0 2 2011 0 0 3 3 2012 2 3 1 6 2013 1 0 0 1 TOTAL 5 7 7 19 DATEWISE ORDER DATE SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 01.07.13 1 0 0 1 03.07.13 0 3 0 3 04.07.13 1 0 1 2 09.07.13 1 0 0 1 10.07.13 0 0 3 3 11.07.13 0 1 1 2 16.07.13 0 1 0 1 18.07.13 0 0 1 1 19.07.13 0 1 0 1 22.07.13 1 1 0 2 24.07.13 0 0 1 1 30.07.13 1 0 0 1 TOTAL 5 7 7 19 NATURE OF DISPOSAL ALLOWED DISMISSED REMANDED TOTAL Service Tax 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2 5 Central Excise 3 3 1 7 Customs 1 5 1 7 TOTAL 6 9 4 19 BANGALORE CESTAT BENCH DETAILS OF APPEAL FILED BY ASSESSEE BY DEPARTMENT TOTAL Service Tax 18 3 21 Central Excise 16 4 20 Customs 3 0 3 TOTAL 37 7 44 DISPOSED APPEALS YEARWISE YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 2003 0 1 0 1 2006 0 2 0 2 2009 1 0 0 1 2010 1 2 1 4 2011 6 2 0 8 2012 8 7 0 15 2013 5 6 2 13 TOTAL 21 20 3 44 DATEWISE ORDER YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 01.07.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 1 1 3 02.07.2013 1 0 0 1 03.07.2013 1 0 0 1 04.07.2013 0 2 1 3 08.07.2013 0 2 0 2 10.07.2013 1 0 0 1 11.07.2013 2 2 0 4 12.07.2013 1 2 0 3 15.07.2013 2 2 0 4 16.07.2013 5 0 0 5 19.07.2013 1 1 0 2 22.07.2013 1 2 0 3 24.07.2013 2 2 0 4 25.07.2013 1 2 0 3 26.07.2013 1 0 0 1 29.07.2013 0 0 1 1 30.07.2013 1 1 0 2 31.07.2013 0 1 0 1 TOTAL 21 20 3 44 NATURE OF DISPOSAL ALLOWED PARTLY ALLOWED DISMISSED REMANDED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TOTAL Service Tax 7 1 5 8 21 Central Excise 7 1 5 7 20 Customs 1 0 0 2 3 TOTAL 15 2 10 17 44 KOLKATTA CESTAT BENCH DETAILS OF APPEAL FILED BY ASSESSEE BY DEPARTMENT TOTAL Service Tax 16 1* 16 Central Excise 15 4 19 Customs 4 1 5 TOTAL 35 5 40 *The appeal filed by department and assessee are taken into one case DISPOSED APPEALS YEARWISE YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 2007 3 0 1 4 2008 1 0 0 1 2010 4 1 0 5 2011 6 15 1 22 2012 1 3 1 5 2013 1 0 2 3 TOTAL 16 19 5 40 DATEWISE ORDER DA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TE SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 01.07.13 3 0 0 3 02.07.13 2 1 0 3 03.07.13 1 1 0 2 05.07.13 0 2 0 2 09.07.13 0 0 1 1 10.07.13 0 1 0 1 11.07.13 4 0 0 4 15.07.13 0 1 0 1 18.07.13 0 0 1 1 19.07.13 0 1 0 1 22.07.13 0 1 0 1 23.07.13 0 1 0 1 24.07.13 0 0 1 1 25.07.13 2 7 1 10 26.07.13 0 1 0 1 29.07.13 2 1 0 3 30.07.13 0 1 1 2 31.07.13 2 0 0 2 TOTAL 16 19 5 40 NATURE OF DISPOSAL ALLOWED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DISMISSED REMANDED TOTAL Service Tax 0 4 12 16 Central Excise 0 8 11 19 Customs 0 3 2 5 TOTAL 0 15 25 40 AHAMEDABAD CESTAT BENCH Ahamedabad Bench disposed 84 appeals during the month July 2013. Out of which orders for two cases have not yet been upload and eight orders are incompletely uploaded. DETAILS OF APPEAL FILED BY ASSESSEE BY DEPARTMENT TOTAL Service Tax 32 1 33 Central Excise 24 3 27 Customs 16 0 16 TOTAL 72 4 76 DISPOSED APPEALS YEARWISE YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 2004 0 0 1 1 2006 0 2 0 2 2007 2 2 0 4 2011 0 1 0 1 2012 1 7 4 12 2013 30 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 56 TOTAL 33 27 16 76 DATEWISE ORDER YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 03.07.13 7 0 6 13 05.07.13 0 1 0 1 08.07.13 0 1 0 1 09.07.13 0 3 0 3 10.07.13 1 0 2 3 11.07.13 2 7 4 13 12.07.13 9 1 0 10 15.07.13 0 5 0 5 16.07.13 0 2 0 2 17.07.13 1 0 1 2 18.07.13 2 2 2 6 19.07.13 2 0 0 2 23.07.13 6 2 0 8 24.07.13 1 1 1 3 25.07.13 0 1 0 1 26.07.13 2 0 0 2 29.07.13 0 1 0 1 TOTAL 33 27 16 76 NATURE OF DISPOSAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ALLOWED DISMISSED REMANDED TOTAL Service Tax 9 1 23 33 Central Excise 3 5 19 27 Customs 0 4 12 16 TOTAL 12 10 54 76 DELHI BENCH DETAILS OF APPEAL FILED BY ASSESSEE BY DEPARTMENT TOTAL Service Tax 35 8 43 Central Excise 66 20 86 Customs 11 1 12 TOTAL 112 29 141 DISPOSED APPEALS YEARWISE YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 2004 0 2 0 2 2005 0 8 0 8 2006 0 3 0 3 2007 1 1 0 2 2008 11 1 6 18 2009 4 5 2 11 2010 1 4 0 5 2011 6 34 1 41 2012 8 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 21 2013 12 18 0 30 TOTAL 43 86 12 141 DATEWISE ORDER YEAR SERVICE TAX CENTRAL EXCISE CUSTOMS TOTAL 01.07.13 2 9 0 11 02.07.13 1 0 0 1 03.07.13 0 9 0 9 04.07.13 4 4 0 8 05.07.13 0 6 0 6 08.07.13 1 3 0 4 09.07.13 1 7 0 8 10.07.13 0 8 0 8 11.07.13 1 6 0 7 12.07.13 1 9 0 10 15.07.13 6 0 2 8 16.07.13 0 1 0 1 17.07.13 2 0 2 4 18.07.13 3 1 0 4 19.07.13 3 7 0 10 22.07.13 1 11 1 13 23.07.13 0 0 1 1 24.07.13 2 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 4 25.07.13 1 0 0 1 26.07.13 2 5 0 7 27.07.13 1 0 0 1 29.07.13 5 0 0 5 30.07.13 1 0 4 5 31.07.13 5 0 0 5 TOTAL 43 86 12 141 NATURE OF DISPOSAL ALLOWED DISMISSED REMANDED TOTAL Service Tax 11 23 9 43 Central Excise 34 29 23 86 Customs 4 4 4 12 TOTAL 49 56 36 141 Out of the 320 cases disposed 271 cases were filed by the assessees and 49 cases were filed by the department. When compared to the appeals filed by the assessees the departmental appeal is very less. Out of the 320 cases nearly 84 cases were allowed by the Tribunals. 100 cases were dismissed and 136 cases were remanded. More number of cases was remanded by the Tribunals which show that the Tribunals were not satisfied with the findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the authorities below. Remanding the case will definitely prolong the litigation. This statistics may not be taken as the sample for the entire conduct of the Tribunals. This may vary from time to time. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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