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...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by auditors and investigating officers and the jurisdictional central excise officer has either not scrutinized the returns or having scrutinized, not issued a demand under section 73 - the demand for extended period of limitation and the penalties under section 78 set aside. - AT
Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by auditors and investigating officers and the jurisdictional central excise officer has either not scrutinized the returns or having scrutinized, not issued a demand under section 73 - the demand for extended period of limitation and the penalties under section 78 set aside. - AT
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