Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants and filed a Civil Appeal before the Supreme Court - The Tribunal emphasized the importance of judicial discipline, citing the Supreme Court's ruling in Union of India versus Kamlakshi Finance Corporation Ltd. The Commissioner (Appeals) was criticized for failing to adhere to judicial discipline by disregarding the Tribunal's previous decisions. It was emphasized that the Commissioner was obligated to follow the Tribunal's orders unless they were stayed or set aside by a higher court.
Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants and filed a Civil Appeal before the Supreme Court - The Tribunal emphasized the importance of judicial discipline, citing the Supreme Court's ruling in Union of India versus Kamlakshi Finance Corporation Ltd. The Commissioner (Appeals) was criticized for failing to adhere to judicial discipline by disregarding the Tribunal's previous decisions. It was emphasized that the Commissioner was obligated to follow the Tribunal's orders unless they were stayed or set aside by a higher court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
