Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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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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