Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
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