Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
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