Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Panchnamas drawn during search were held unreliable because the panch witnesses were not shown to be local inhabitants, no reason was recorded for using distant witnesses, and they were not examined or made available for cross-examination. Statements recorded under section 14 were also treated as inadmissible because the mandatory procedure under section 9D was not followed before relying on them in adjudication. Once the panchnamas, statements and diary were excluded, there was no sufficient evidence to prove that the appellant was the manufacturer of the alleged clandestinely produced pan masala and gutkha or liable for duty, interest, penalty or confiscation. The demand for the later period failed, and the department's appeal for the earlier period was also dismissed.
Panchnamas drawn during search were held unreliable because the panch witnesses were not shown to be local inhabitants, no reason was recorded for using distant witnesses, and they were not examined or made available for cross-examination. Statements recorded under section 14 were also treated as inadmissible because the mandatory procedure under section 9D was not followed before relying on them in adjudication. Once the panchnamas, statements and diary were excluded, there was no sufficient evidence to prove that the appellant was the manufacturer of the alleged clandestinely produced pan masala and gutkha or liable for duty, interest, penalty or confiscation. The demand for the later period failed, and the department's appeal for the earlier period was also dismissed.
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