Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
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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