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...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
CESTAT allowed the appeal, setting aside the Commissioner's order, and held that the appellant did not engage in clandestine removal of finished goods. The Tribunal found documentary and testimonial evidence established that consignments sent to the appellant's in-house facility were testing samples for process familiarisation and analytical development, not dutiable finished products, and observed the revenue produced no contrary evidence. Discrepancies in weights recorded by courier invoices were attributed to billing weight slabs and did not prove excess quantities. Further, re-availment of previously reversed CENVAT credit upon withdrawal of refund claims was held permissible; Rule 4 of the 2004 Credit Rules did not preclude such re-credit. Appeal allowed.
CESTAT allowed the appeal, setting aside the Commissioner's order, and held that the appellant did not engage in clandestine removal of finished goods. The Tribunal found documentary and testimonial evidence established that consignments sent to the appellant's in-house facility were testing samples for process familiarisation and analytical development, not dutiable finished products, and observed the revenue produced no contrary evidence. Discrepancies in weights recorded by courier invoices were attributed to billing weight slabs and did not prove excess quantities. Further, re-availment of previously reversed CENVAT credit upon withdrawal of refund claims was held permissible; Rule 4 of the 2004 Credit Rules did not preclude such re-credit. Appeal allowed.
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