Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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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