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...
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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