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...
The Tribunal held that the original adjudicating authority had erred in denying the opportunity of cross-examination to the respondent during the adjudication proceedings, thereby violating the principles of natural justice. Consequently, the matter was remanded back to the original authority to reconsider the case after allowing the cross-examination of the Director of M/s Auspicious Ornaments. The Tribunal found no error in the direction given by the first appellate authority for remanding the matter, and hence, the appeal filed by the revenue was dismissed.
The Tribunal held that the original adjudicating authority had erred in denying the opportunity of cross-examination to the respondent during the adjudication proceedings, thereby violating the principles of natural justice. Consequently, the matter was remanded back to the original authority to reconsider the case after allowing the cross-examination of the Director of M/s Auspicious Ornaments. The Tribunal found no error in the direction given by the first appellate authority for remanding the matter, and hence, the appeal filed by the revenue was dismissed.
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