Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT credit. The claim of revenue neutrality cannot be accepted in such case - by clearing the goods on the delivery memo, which cannot be co-related with the duty paying documents is an act of clandestine clearance and demand of duty against such clearances needs to be made by invoking the extended period of limitation as provided by the proviso to Section 11 A (1) of the Central Excise Act, 1944. - AT
Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT credit. The claim of revenue neutrality cannot be accepted in such case - by clearing the goods on the delivery memo, which cannot be co-related with the duty paying documents is an act of clandestine clearance and demand of duty against such clearances needs to be made by invoking the extended period of limitation as provided by the proviso to Section 11 A (1) of the Central Excise Act, 1944. - AT
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