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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Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their Cenvat credit account and the entire credit availed by them on inward transportation of the raw material would be paid back to them by making a debit entry in their Cenvat credit account - AT
Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their Cenvat credit account and the entire credit availed by them on inward transportation of the raw material would be paid back to them by making a debit entry in their Cenvat credit account - AT
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