Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Availment of CENVAT Credit while claiming Duty drawback - Misdeclaration - This fact cannot be held to be a human error so as to extend the benefit to the appellant. - levy of penalty confirmed - AT
Availment of CENVAT Credit while claiming Duty drawback - Misdeclaration - This fact cannot be held to be a human error so as to extend the benefit to the appellant. - levy of penalty confirmed - AT
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