Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty under Rule 15(2) of CENVAT Credit Rules - credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or misdeclaration with intent to evade duty - AT
Penalty under Rule 15(2) of CENVAT Credit Rules - credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or misdeclaration with intent to evade duty - AT
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