Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
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