Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
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