Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The High Court addressed the issue of rectification of an order by the CESTAT, which rejected an application filed u/s 35C (2) of the Central Excise Act, 1944. The key question was whether the discount received by a bank from automobile dealers could be considered as a consideration for service. The Court held that a previous decision by the CESTAT was rendered per incuriam as it did not consider earlier decisions of equal strength. The Court noted the lack of specific references to contradictory decisions in the impugned order. Consequently, the Court quashed the order and remanded the matter to the Tribunal for fresh consideration.
The High Court addressed the issue of rectification of an order by the CESTAT, which rejected an application filed u/s 35C (2) of the Central Excise Act, 1944. The key question was whether the discount received by a bank from automobile dealers could be considered as a consideration for service. The Court held that a previous decision by the CESTAT was rendered per incuriam as it did not consider earlier decisions of equal strength. The Court noted the lack of specific references to contradictory decisions in the impugned order. Consequently, the Court quashed the order and remanded the matter to the Tribunal for fresh consideration.
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