Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs. 40,70,142/-. Deductions for discounts, octroi, and cess paid allowed, reducing net duty payable to Rs. 3,81,322/-. Duty demand of Rs. 43,19,238/- for clearance of imported showers held unsustainable as processes carried out amounted to manufacture. Cenvat credit demand of Rs. 27,61,517/- on imported parts disallowed. Duty demand of Rs. 3,12,373/- on alleged clandestine clearance set aside due to lack of evidence. Penalty u/r 26 set aside. Differential duty of Rs. 3,81,322/- with interest and penalty upheld. Remaining demands set aside. Appeals partially allowed.
Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs. 40,70,142/-. Deductions for discounts, octroi, and cess paid allowed, reducing net duty payable to Rs. 3,81,322/-. Duty demand of Rs. 43,19,238/- for clearance of imported showers held unsustainable as processes carried out amounted to manufacture. Cenvat credit demand of Rs. 27,61,517/- on imported parts disallowed. Duty demand of Rs. 3,12,373/- on alleged clandestine clearance set aside due to lack of evidence. Penalty u/r 26 set aside. Differential duty of Rs. 3,81,322/- with interest and penalty upheld. Remaining demands set aside. Appeals partially allowed.
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TaxTMI 
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