Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible.
CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible.
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