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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
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