Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the penalty. On adjudication, the penalty was imposed only under section 114A of the Act and there was no reference at all to the provisions of section 112 of the Act - The Tribunal found that the appellate authority had no jurisdiction to impose a penalty u/s 112 when the original penalty was imposed u/s 114A. The Commissioner (Appeals) had set aside the penalty u/s 114A and imposed a penalty u/s 112, which was beyond their jurisdiction.
Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the penalty. On adjudication, the penalty was imposed only under section 114A of the Act and there was no reference at all to the provisions of section 112 of the Act - The Tribunal found that the appellate authority had no jurisdiction to impose a penalty u/s 112 when the original penalty was imposed u/s 114A. The Commissioner (Appeals) had set aside the penalty u/s 114A and imposed a penalty u/s 112, which was beyond their jurisdiction.
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