Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The appellant is entitled to the benefit of notification no. 6/2002-CE and notification no. 6/2006 CE. The appellant reversed the Cenvat Credit attributable to the goods cleared without payment of duty along with interest during the investigation itself before issuance of the show cause notice, thereby fulfilling the condition of the notifications. No penalty is imposable. The CESTAT disposed of the appeal.
The appellant is entitled to the benefit of notification no. 6/2002-CE and notification no. 6/2006 CE. The appellant reversed the Cenvat Credit attributable to the goods cleared without payment of duty along with interest during the investigation itself before issuance of the show cause notice, thereby fulfilling the condition of the notifications. No penalty is imposable. The CESTAT disposed of the appeal.
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