Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
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