Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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