Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
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...
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
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