Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The case involves supply of goods to power projects through international competitive biddings without duty payment. Appellant faced denial of exemption u/s N/N. 6/2006-CE. Goods were cleared under Central Excise Tariff Sub-headings 8413 and 8431, while exemption applied to Customs Sub-heading 9801. CESTAT held that appellant, as per precedent [2023 (7) TMI 298 - CESTAT KOLKATA], is entitled to N/N. 6/2006-CE benefit. Impugned order denying exemption was set aside, and appeal allowed.
The case involves supply of goods to power projects through international competitive biddings without duty payment. Appellant faced denial of exemption u/s N/N. 6/2006-CE. Goods were cleared under Central Excise Tariff Sub-headings 8413 and 8431, while exemption applied to Customs Sub-heading 9801. CESTAT held that appellant, as per precedent [2023 (7) TMI 298 - CESTAT KOLKATA], is entitled to N/N. 6/2006-CE benefit. Impugned order denying exemption was set aside, and appeal allowed.
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