Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence. It observed that mere alleged recording of higher royalty payment by the franchiser, without corroborative proof of actual higher production, procurement of raw materials, sale proceeds etc., cannot sustain the allegation of clandestine manufacture and removal. The statements recorded behind the appellants' back and documents seized from third parties were held inadmissible without allowing cross-examination. Lack of clinching evidence regarding clandestine operations rendered the entire demand unsustainable, and consequently, the penalties were also set aside.
The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence. It observed that mere alleged recording of higher royalty payment by the franchiser, without corroborative proof of actual higher production, procurement of raw materials, sale proceeds etc., cannot sustain the allegation of clandestine manufacture and removal. The statements recorded behind the appellants' back and documents seized from third parties were held inadmissible without allowing cross-examination. Lack of clinching evidence regarding clandestine operations rendered the entire demand unsustainable, and consequently, the penalties were also set aside.
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