Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
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