Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Clandestine removal - it is alleged that respondents have shown excess manufacture in order to avail excess refund to the tune of Rs. 60 lakhs - burden of proof lies with the prosecution or not - The Tribunal acknowledges the serious nature of the charge but finds that the Revenue failed to establish tangible evidence beyond a single test run. They emphasize the necessity of thorough investigation and tangible evidence to prove such allegations conclusively. - The Tribunal notes the various factors affecting fuel consumption and production, concluding that a single test run cannot accurately represent overall production.
Clandestine removal - it is alleged that respondents have shown excess manufacture in order to avail excess refund to the tune of Rs. 60 lakhs - burden of proof lies with the prosecution or not - The Tribunal acknowledges the serious nature of the charge but finds that the Revenue failed to establish tangible evidence beyond a single test run. They emphasize the necessity of thorough investigation and tangible evidence to prove such allegations conclusively. - The Tribunal notes the various factors affecting fuel consumption and production, concluding that a single test run cannot accurately represent overall production.
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