Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
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