Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
