Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
SSI Exemption - calculation of aggregate value in regard to exempted goods is clearly worded and does not give reason for any doubt - appellant seems to be making an effort to mix both these conditions together and put forward a plea that there was a confusion whether exempted goods have to be included while calculating the aggregate clearances applicable for the preceding financial year - there has been suppression of facts on the part of the appellant - demand confirmed - AT
SSI Exemption - calculation of aggregate value in regard to exempted goods is clearly worded and does not give reason for any doubt - appellant seems to be making an effort to mix both these conditions together and put forward a plea that there was a confusion whether exempted goods have to be included while calculating the aggregate clearances applicable for the preceding financial year - there has been suppression of facts on the part of the appellant - demand confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
