Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Captive Consumption - manufacture of non-excisable goods - Inasmuch as the final product emerging from the factory of the manufacturer is not excisable (as opposed to exempt or cleared at Nil rate of duty), the show cause notice has been issued on an erroneous premise and without jurisdiction.
Captive Consumption - manufacture of non-excisable goods - Inasmuch as the final product emerging from the factory of the manufacturer is not excisable (as opposed to exempt or cleared at Nil rate of duty), the show cause notice has been issued on an erroneous premise and without jurisdiction.
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