Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue failed to establish the manufacture of 'Zarda Scented Tobacco' or the passing on of the disputed duty liability. Therefore, the Tribunal's decision to allow the appellant's appeal and grant a refund of excise duty is upheld. The petition of the revenue lacks merits and is dismissed.
Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue failed to establish the manufacture of 'Zarda Scented Tobacco' or the passing on of the disputed duty liability. Therefore, the Tribunal's decision to allow the appellant's appeal and grant a refund of excise duty is upheld. The petition of the revenue lacks merits and is dismissed.
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