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...
As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT
As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT
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