Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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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