Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
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Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
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