Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
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