PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Imported polyester woven fabrics were treated as eligible for nil countervailing duty under an excise exemption notification, because an importer cannot be denied the benefit for non-fulfilment of a condition that is inherently incapable of being satisfied for imported goods, such as non-availment of CENVAT credit. Applying its earlier decision on identical facts, the Tribunal found no infirmity in the appellate order granting the exemption and sustained that order. The Revenue's challenge therefore failed.
Imported polyester woven fabrics were treated as eligible for nil countervailing duty under an excise exemption notification, because an importer cannot be denied the benefit for non-fulfilment of a condition that is inherently incapable of being satisfied for imported goods, such as non-availment of CENVAT credit. Applying its earlier decision on identical facts, the Tribunal found no infirmity in the appellate order granting the exemption and sustained that order. The Revenue's challenge therefore failed.
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