Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor, the said cenvat credit cannot be passed on to the appellant.
CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor, the said cenvat credit cannot be passed on to the appellant.
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