Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Rule 17(2) deemed that packing machines in an unregistered unit operate from the financial year start, but contemporaneous documentary and testimonial evidence of purchase, transport and installation displaced the deeming to 16.05.2011, limiting duty to actual days of operation. Statements of third parties relied on by the department were inadmissible without cross-examination under Section 9D and, together with panchnama discrepancies, lacked probative value to establish clandestine manufacture or earlier clearance. Absent independent corroboration the Tribunal set aside demands and penalties premised on illicit manufacture or collusion and granted consequential relief.
Rule 17(2) deemed that packing machines in an unregistered unit operate from the financial year start, but contemporaneous documentary and testimonial evidence of purchase, transport and installation displaced the deeming to 16.05.2011, limiting duty to actual days of operation. Statements of third parties relied on by the department were inadmissible without cross-examination under Section 9D and, together with panchnama discrepancies, lacked probative value to establish clandestine manufacture or earlier clearance. Absent independent corroboration the Tribunal set aside demands and penalties premised on illicit manufacture or collusion and granted consequential relief.
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