Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without specifying applicable clause of Rule 26. Held: Rule 26 penalty can be levied on any person concerned in removing excisable goods liable for confiscation, without confiscation proposal or order. Appellant's statement admitted involvement. Adjudicating authority not required to specify sub-rule as sub-rule (2) inapplicable. Appellant put on notice regarding nature of contravention. Co-operative principle not violated. Concurrent findings of fact by lower authorities. No substantial question of law arises. Appeals dismissed.
Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without specifying applicable clause of Rule 26. Held: Rule 26 penalty can be levied on any person concerned in removing excisable goods liable for confiscation, without confiscation proposal or order. Appellant's statement admitted involvement. Adjudicating authority not required to specify sub-rule as sub-rule (2) inapplicable. Appellant put on notice regarding nature of contravention. Co-operative principle not violated. Concurrent findings of fact by lower authorities. No substantial question of law arises. Appeals dismissed.
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TaxTMI 
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