Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Special Additional Duty – Refund - invoices do not bear declaration regarding non-admissibility of Cenvat credit by buyers - appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items - refund allowed - AT
Special Additional Duty – Refund - invoices do not bear declaration regarding non-admissibility of Cenvat credit by buyers - appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items - refund allowed - AT
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