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...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
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