Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Demand u/s 11D - collection in the name of duty of excise - respondent issued debit note to adjust the difference in the price of invoice and money paid, by cheque (for crude oil) - it is for adjusting the amount not payable - basic ingredients as required u/s 11D not fulfilled - demand set aside - AT
Demand u/s 11D - collection in the name of duty of excise - respondent issued debit note to adjust the difference in the price of invoice and money paid, by cheque (for crude oil) - it is for adjusting the amount not payable - basic ingredients as required u/s 11D not fulfilled - demand set aside - AT
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