PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
CESTAT allowed the appeal and set aside the demands and penalties against the Appellants, holding that the charge of clandestine manufacture/removal was not proved. The Tribunal found allegations rested on assumptions and presumptions without corroborative evidence: no buyer statements, no proved transportation, and no proper investigation linking third-party recoveries to the Appellants. Statements recorded during investigation lacked the Section 9D procedural safeguards and were therefore inadmissible; electronic print-outs were inadmissible for want of the requisite Section 36B certification; payment of duty during investigation did not constitute an admission. Stock shortfall based on eye-estimation was unreliable. Consequential penalties were quashed.
CESTAT allowed the appeal and set aside the demands and penalties against the Appellants, holding that the charge of clandestine manufacture/removal was not proved. The Tribunal found allegations rested on assumptions and presumptions without corroborative evidence: no buyer statements, no proved transportation, and no proper investigation linking third-party recoveries to the Appellants. Statements recorded during investigation lacked the Section 9D procedural safeguards and were therefore inadmissible; electronic print-outs were inadmissible for want of the requisite Section 36B certification; payment of duty during investigation did not constitute an admission. Stock shortfall based on eye-estimation was unreliable. Consequential penalties were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
