Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Area based exemption - the allegations of the Revenue that CENVAT Credit account was debited on the higher side so as to avail excess refund of duty paid out of PLA, cannot be upheld inasmuch as the entire exercise is revenue neutral and involving no revenue implications..... - AT
Area based exemption - the allegations of the Revenue that CENVAT Credit account was debited on the higher side so as to avail excess refund of duty paid out of PLA, cannot be upheld inasmuch as the entire exercise is revenue neutral and involving no revenue implications..... - AT
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