Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
CENVAT credit - Cement and TMT Bar used for construction of wall in their port area - denial on account of nexus with the rendering of the Port Service - demand set aside on the ground of period of limitation.
CENVAT credit - Cement and TMT Bar used for construction of wall in their port area - denial on account of nexus with the rendering of the Port Service - demand set aside on the ground of period of limitation.
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