Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
CENVAT Credit - stock transfer - the appellant shifted inputs and certain capital goods from Unit-II to Unit-I - The appellant has paid the duty voluntarily in terms of Section 11A(2B) of the Central Excise Act on being pointed out by the Preventive Officers and took the credit of the same in Unit-I in terms of Rule 3 of the CCR - The demand is not sustainable on merit as well as on limitation
CENVAT Credit - stock transfer - the appellant shifted inputs and certain capital goods from Unit-II to Unit-I - The appellant has paid the duty voluntarily in terms of Section 11A(2B) of the Central Excise Act on being pointed out by the Preventive Officers and took the credit of the same in Unit-I in terms of Rule 3 of the CCR - The demand is not sustainable on merit as well as on limitation
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