Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Classification of ores versus concentrates: processing of Run of Mine ore through screening, sizing and crushing resulting in concentrates is treated as manufacture; the transformed material qualifies as distinct excisable goods in light of chapter notes, HSN explanations and deeming provisions, with the consequence that exemption claimed under the relevant notification is not available. Strict construction of the exemption was applied, leading to recovery of differential duty. Delay in payment of duty attracts statutory interest, which is payable alongside the recovered duty.
Classification of ores versus concentrates: processing of Run of Mine ore through screening, sizing and crushing resulting in concentrates is treated as manufacture; the transformed material qualifies as distinct excisable goods in light of chapter notes, HSN explanations and deeming provisions, with the consequence that exemption claimed under the relevant notification is not available. Strict construction of the exemption was applied, leading to recovery of differential duty. Delay in payment of duty attracts statutory interest, which is payable alongside the recovered duty.
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