Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Maintainability of appeal - availability of efficacious alternative remedy of appeal - Classification of goods - This Court has no hesitation in arriving a conclusion that the petitioners are bound to exhaust the Appellate Remedy as contemplated under Section 35-B of the Central Excise Act, 1944. T - HC
Maintainability of appeal - availability of efficacious alternative remedy of appeal - Classification of goods - This Court has no hesitation in arriving a conclusion that the petitioners are bound to exhaust the Appellate Remedy as contemplated under Section 35-B of the Central Excise Act, 1944. T - HC
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