Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Levy of penalty - removal of non-excisable goods on payment of duty through cenvat credit - in the absence of any specific allegation in the show cause notice and the disclosure of entire fact in the statutory record does not show suppression of fact on the part of the appellant - AT
Levy of penalty - removal of non-excisable goods on payment of duty through cenvat credit - in the absence of any specific allegation in the show cause notice and the disclosure of entire fact in the statutory record does not show suppression of fact on the part of the appellant - AT
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