Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is found that being a Government defence organisation no malafide intention can be attributed to the omissions which have occurred on the part of the noticee. - AT
Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is found that being a Government defence organisation no malafide intention can be attributed to the omissions which have occurred on the part of the noticee. - AT
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