Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
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