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Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
CESTAT allowed the appeal and set aside the impugned order confirming differential CVD, confiscation, interest and penalties on imported truck parts. It held that the SCN and OIO were fundamentally defective as they relied on the Legal Metrology Act, 2009 and Legal Metrology (Packaged Commodities) Rules, 2011 for a demand period (Jan 2007-Aug 2008) when only the SWMA, 1976 and SWMR, 1977 were in force. As the later statute and rules are not retrospective, applying them violated Article 265. The defect in the SCN went to the root of jurisdiction, vitiating the entire demand, rendering examination of other substantive issues unnecessary.
CESTAT allowed the appeal and set aside the impugned order confirming differential CVD, confiscation, interest and penalties on imported truck parts. It held that the SCN and OIO were fundamentally defective as they relied on the Legal Metrology Act, 2009 and Legal Metrology (Packaged Commodities) Rules, 2011 for a demand period (Jan 2007-Aug 2008) when only the SWMA, 1976 and SWMR, 1977 were in force. As the later statute and rules are not retrospective, applying them violated Article 265. The defect in the SCN went to the root of jurisdiction, vitiating the entire demand, rendering examination of other substantive issues unnecessary.
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