Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Levy of penalty u/r 26 on the Director of the company - Allegation of Clandestine removal of goods - The Tribunal observed that the statement of an employee, admitting to supplying goods, did not specify quantities, values, or payments, making it insufficient as evidence. - Further, The adjudicating authority did not cross-examine the employee, as required under Section 9 (d) of the Central Excise Act, 1944. Without cross-examination, the employee's statement could not be relied upon as evidence. - No penalty - AT
Levy of penalty u/r 26 on the Director of the company - Allegation of Clandestine removal of goods - The Tribunal observed that the statement of an employee, admitting to supplying goods, did not specify quantities, values, or payments, making it insufficient as evidence. - Further, The adjudicating authority did not cross-examine the employee, as required under Section 9 (d) of the Central Excise Act, 1944. Without cross-examination, the employee's statement could not be relied upon as evidence. - No penalty - AT
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TaxTMI 
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