Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
CESTAT allowed appellant's request for re-sampling and re-testing of goods, referencing Tata Chemicals Ltd. precedent. The tribunal determined that re-testing could be conducted within the stipulated period, emphasizing adherence to prescribed sampling methodology. The decision mandates sample re-drawing under proper panchnama and retesting at CRCL, Vadodara, following applicable IS standard procedures. The ruling prioritizes procedural compliance and ensures comprehensive goods verification, ultimately serving departmental interests and maintaining judicial fairness in goods assessment.
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