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...
Central Excise Act interpretation regarding use of oxygen in sulphuric acid manufacturing. Tribunal upheld that oxygen produced by respondent was not used in sulphuric acid manufacturing, satisfying Notification 67/95 conditions. Supreme Court ruling in Hindustan Zinc case followed. Tribunal referred to Environment Protection Rules mandating sulphur dioxide emission prevention by utilizing waste gases in sulphuric acid production. Findings based on evidence, not perverse. High Court dismissed appeal, affirming Tribunal's decision.
Central Excise Act interpretation regarding use of oxygen in sulphuric acid manufacturing. Tribunal upheld that oxygen produced by respondent was not used in sulphuric acid manufacturing, satisfying Notification 67/95 conditions. Supreme Court ruling in Hindustan Zinc case followed. Tribunal referred to Environment Protection Rules mandating sulphur dioxide emission prevention by utilizing waste gases in sulphuric acid production. Findings based on evidence, not perverse. High Court dismissed appeal, affirming Tribunal's decision.
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