Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reversal of CENVAT credit - Appellants have reversed only the CVD and they have not reversed the credit of SAD availed by them. - there are no force in the argument of the Assessee that the goods which were treated by them as duty paid for the purpose of reversing CENVANT Credit of CVD must be treated as duty free for the purpose of reversing SAD. - AT
Reversal of CENVAT credit - Appellants have reversed only the CVD and they have not reversed the credit of SAD availed by them. - there are no force in the argument of the Assessee that the goods which were treated by them as duty paid for the purpose of reversing CENVANT Credit of CVD must be treated as duty free for the purpose of reversing SAD. - AT
Note: It is a system-generated summary and is for quick reference only.