Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Allegations of clandestine removal of polished vitrified tiles and evasion of duty were primarily based on private documents/records recovered from premises of M/s K.N. Brothers/Shree Ambaji Enterprises, Shroff, and office of Shri Pravin Shirvi, Broker/middlemen. CESTAT held that opportunity of cross-examination was not provided, violating principles of natural justice. Reliability of statements was doubtful as there were discrepancies in amounts mentioned. Cross-examination of witnesses is mandatory u/s 9D of the Act. Untested statements of third parties cannot be sole basis for adverse conclusion against assessee. Positive and tangible evidence is required to establish clandestine removal, not assumptions and presumptions. Entire demand was theoretical and theoretical. Impugned order set aside and appeal allowed.
Allegations of clandestine removal of polished vitrified tiles and evasion of duty were primarily based on private documents/records recovered from premises of M/s K.N. Brothers/Shree Ambaji Enterprises, Shroff, and office of Shri Pravin Shirvi, Broker/middlemen. CESTAT held that opportunity of cross-examination was not provided, violating principles of natural justice. Reliability of statements was doubtful as there were discrepancies in amounts mentioned. Cross-examination of witnesses is mandatory u/s 9D of the Act. Untested statements of third parties cannot be sole basis for adverse conclusion against assessee. Positive and tangible evidence is required to establish clandestine removal, not assumptions and presumptions. Entire demand was theoretical and theoretical. Impugned order set aside and appeal allowed.
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