Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CBIC appointed Principal Additional Director General and Additional Director General as Central Excise Officers with jurisdiction aligned to Principal Chief Commissioner or Chief Commissioner's territories per notification 13/2017-CE(NT). These officers are empowered to adjudicate appeals filed under s.35 of Central Excise Act 1944 and s.85 of Finance Act 1994 submitted on or after July 1, 2017. The notification, issued under s.2(b) of CE Act 1944 and s.65B(55) of Finance Act 1994, vests comprehensive powers under both acts and related rules. This reassignment specifically addresses appeals originally meant for Commissioner (Appeals) within respective territorial jurisdictions, ensuring continuity for matters predating GST implementation.
CBIC appointed Principal Additional Director General and Additional Director General as Central Excise Officers with jurisdiction aligned to Principal Chief Commissioner or Chief Commissioner's territories per notification 13/2017-CE(NT). These officers are empowered to adjudicate appeals filed under s.35 of Central Excise Act 1944 and s.85 of Finance Act 1994 submitted on or after July 1, 2017. The notification, issued under s.2(b) of CE Act 1944 and s.65B(55) of Finance Act 1994, vests comprehensive powers under both acts and related rules. This reassignment specifically addresses appeals originally meant for Commissioner (Appeals) within respective territorial jurisdictions, ensuring continuity for matters predating GST implementation.
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