Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. - AT
Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
