Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was absolute and unconditional. By holding the exemption to be absolute and unconditional, the Commissioner (Appeals) committed a grave error. - Benefit of rebate (refund) allowed.
Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was absolute and unconditional. By holding the exemption to be absolute and unconditional, the Commissioner (Appeals) committed a grave error. - Benefit of rebate (refund) allowed.
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