Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
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