Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
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