Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
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