Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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CESTAT set aside the impugned order, finding both the original and appellate adjudicating authorities erred by exceeding the scope of the show cause notice in classifying the imported machines, and confirming demand on grounds not specified in the notice. The second show cause notice was deemed not maintainable as it merely abandoned the first without proper resolution. The Tribunal concluded that the classifications proposed and confirmed were incorrect, as the imported machines fell under a different tariff heading than those considered. As a result, the demand was unsustainable on technical grounds and the appeal was allowed in favor of the appellant, with the contested order annulled.
CESTAT set aside the impugned order, finding both the original and appellate adjudicating authorities erred by exceeding the scope of the show cause notice in classifying the imported machines, and confirming demand on grounds not specified in the notice. The second show cause notice was deemed not maintainable as it merely abandoned the first without proper resolution. The Tribunal concluded that the classifications proposed and confirmed were incorrect, as the imported machines fell under a different tariff heading than those considered. As a result, the demand was unsustainable on technical grounds and the appeal was allowed in favor of the appellant, with the contested order annulled.
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