Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Validity of second SCN - the assessee cannot be vexed twice for the same set of allegations - the Commissioner of Central Excise and the Tribunal fell in error in coming to the conclusion that the second show cause notice initiated was entirely different and not relatable to the first proceedings.
Validity of second SCN - the assessee cannot be vexed twice for the same set of allegations - the Commissioner of Central Excise and the Tribunal fell in error in coming to the conclusion that the second show cause notice initiated was entirely different and not relatable to the first proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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