Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Demand of duty - assessee had in fact distributed the goods free of cost to the economically weaker sections of the society. In these circumstance, the respondent could not be fasten with any liability to pay the excise duty. - SC
Demand of duty - assessee had in fact distributed the goods free of cost to the economically weaker sections of the society. In these circumstance, the respondent could not be fasten with any liability to pay the excise duty. - SC
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