Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Levy of penalty - Service tax with interest paid before issuance of SCN - A bald statement of financial constraint will not be enough. Even as per section 106 of the Indian Evidence Act, the fact within the knowledge of a person must be proved as the burden of proof is cast upon him - the appellant has not shown ‘reasonable cause’ within the meaning of Section 80 ibid for their failure to pay duty. - AT
Levy of penalty - Service tax with interest paid before issuance of SCN - A bald statement of financial constraint will not be enough. Even as per section 106 of the Indian Evidence Act, the fact within the knowledge of a person must be proved as the burden of proof is cast upon him - the appellant has not shown ‘reasonable cause’ within the meaning of Section 80 ibid for their failure to pay duty. - AT
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