Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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CENVAT credit on MS scrap received under registered dealer invoices was admissible where valid invoices, banking payments, statutory records, transport-service tax and evidence of consumption supported receipt, while manufacture and clearance of finished goods remained undisputed. The Revenue had to prove non-receipt through affirmative evidence and identify an alternative raw-material source; suspicion and incomplete investigation were insufficient. Uncorroborated, contradictory investigation statements could not sustain denial without compliance with Section 9D safeguards. Limited Vahan portal vehicle discrepancies, without examination of vehicle owners or independent evidence, could not establish fictitious transactions. Extended limitation was unavailable because statutory returns and records disclosed the credit and no fraud, collusion, wilful misstatement or suppression with intent to evade duty was proved. Credit reversal, interest and penalties were set aside.
CENVAT credit on MS scrap received under registered dealer invoices was admissible where valid invoices, banking payments, statutory records, transport-service tax and evidence of consumption supported receipt, while manufacture and clearance of finished goods remained undisputed. The Revenue had to prove non-receipt through affirmative evidence and identify an alternative raw-material source; suspicion and incomplete investigation were insufficient. Uncorroborated, contradictory investigation statements could not sustain denial without compliance with Section 9D safeguards. Limited Vahan portal vehicle discrepancies, without examination of vehicle owners or independent evidence, could not establish fictitious transactions. Extended limitation was unavailable because statutory returns and records disclosed the credit and no fraud, collusion, wilful misstatement or suppression with intent to evade duty was proved. Credit reversal, interest and penalties were set aside.
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