Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Job Work: The Tribunal observed that there was no evidence to substantiate the allegation that the appellant carried out activities amounting to 'manufacture' such as quality testing or labelling at their premises. Without identification and quantification of the goods allegedly manufactured, the show cause notice was deemed ex-facie bad in law. Consequently, the demand for central excise duty, interest, and penalties imposed on the appellant company and its partner were set aside. The Tribunal further held that since no suppression of facts with the intention to evade tax was established, invoking the extended period of limitation to demand duty was legally unsustainable.
Job Work: The Tribunal observed that there was no evidence to substantiate the allegation that the appellant carried out activities amounting to 'manufacture' such as quality testing or labelling at their premises. Without identification and quantification of the goods allegedly manufactured, the show cause notice was deemed ex-facie bad in law. Consequently, the demand for central excise duty, interest, and penalties imposed on the appellant company and its partner were set aside. The Tribunal further held that since no suppression of facts with the intention to evade tax was established, invoking the extended period of limitation to demand duty was legally unsustainable.
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