Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
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