Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s 114A and 114(iii) - only allegation against the appellants is that they have availed draw back claim wrongly - in the show-cause notice there is no proposal for confiscation of the goods - No penalty - AT
Penalty u/s 114A and 114(iii) - only allegation against the appellants is that they have availed draw back claim wrongly - in the show-cause notice there is no proposal for confiscation of the goods - No penalty - AT
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