Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
CENVAT credit - The appellant being a manufacturer is paying duty on clearances effected by the recycling rejected goods and if the appellants are asked to pay the duty on the rejected goods once again, then it amounts to double duty. - AT
CENVAT credit - The appellant being a manufacturer is paying duty on clearances effected by the recycling rejected goods and if the appellants are asked to pay the duty on the rejected goods once again, then it amounts to double duty. - AT
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