Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC
Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC
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