Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in destroyed finished goods not required prior to September 2007 as per Rule 3 of CENVAT Credit Rules, 2004. Appellant entitled to duty remission without credit reversal for period involved. Impugned order modified, appeal allowed by Appellate Tribunal.
Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in destroyed finished goods not required prior to September 2007 as per Rule 3 of CENVAT Credit Rules, 2004. Appellant entitled to duty remission without credit reversal for period involved. Impugned order modified, appeal allowed by Appellate Tribunal.
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