Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
The dominant issue was whether the extended period of limitation was validly invoked for denying exemption, ordering confiscation, and imposing penalties in relation to imported fabrics. Applying the binding Division Bench decision, the Tribunal held that the Revenue failed to satisfy the Supreme Court tests for invoking the extended limitation period, and therefore the impugned adjudication order could not be sustained; the appeals were allowed on limitation. Having decided limitation in favour of the appellant, the Tribunal held it lacked jurisdiction to examine the merits of classification, exemption denial, confiscation, or penalties; consequentially, those demands and actions did not survive. - CESTAT
The dominant issue was whether the extended period of limitation was validly invoked for denying exemption, ordering confiscation, and imposing penalties in relation to imported fabrics. Applying the binding Division Bench decision, the Tribunal held that the Revenue failed to satisfy the Supreme Court tests for invoking the extended limitation period, and therefore the impugned adjudication order could not be sustained; the appeals were allowed on limitation. Having decided limitation in favour of the appellant, the Tribunal held it lacked jurisdiction to examine the merits of classification, exemption denial, confiscation, or penalties; consequentially, those demands and actions did not survive. - CESTAT
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