Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Fraudulent availment of Cenvat Credit without receipt of raw material in the factory - as per department the appellants though imported goods vide Bill Entry, diverted the same without bringing the goods into the factory or use in their manufacture - department failed to substantiate its claim - demand set aside - AT
Fraudulent availment of Cenvat Credit without receipt of raw material in the factory - as per department the appellants though imported goods vide Bill Entry, diverted the same without bringing the goods into the factory or use in their manufacture - department failed to substantiate its claim - demand set aside - AT
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