PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case did not consider PLA amount as central excise duty, but a deposit utilizable for duty payment. Provisions of Section 11B inapplicable for PLA deposit refund. Commissioner's misinterpretation of Modipon Ltd. case rejected. Impugned order set aside, refund allowed, appeal allowed. CESTAT refers to Appellate Tribunal.
Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case did not consider PLA amount as central excise duty, but a deposit utilizable for duty payment. Provisions of Section 11B inapplicable for PLA deposit refund. Commissioner's misinterpretation of Modipon Ltd. case rejected. Impugned order set aside, refund allowed, appeal allowed. CESTAT refers to Appellate Tribunal.
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