Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Page of 4916
Press 'Enter' after typing page number.
41 to 60 of 98302 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
