Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Section 9D compliance is mandatory before statements recorded under section 14 of the Central Excise Act can be relied on; where the maker is not first examined and the statement is not admitted in accordance with section 9D, denial of cross-examination does not cure the defect, and such statements cannot support the demand. Clandestine manufacture and removal must be proved by positive, clinching corroborative evidence; in the absence of documentary support, excess inputs, unrecorded production, stock discrepancy, or transport records, the allegation failed. Penalty under rule 26 also could not stand without a finding that the goods were liable to confiscation, so the duty demand and penalties were set aside.
Section 9D compliance is mandatory before statements recorded under section 14 of the Central Excise Act can be relied on; where the maker is not first examined and the statement is not admitted in accordance with section 9D, denial of cross-examination does not cure the defect, and such statements cannot support the demand. Clandestine manufacture and removal must be proved by positive, clinching corroborative evidence; in the absence of documentary support, excess inputs, unrecorded production, stock discrepancy, or transport records, the allegation failed. Penalty under rule 26 also could not stand without a finding that the goods were liable to confiscation, so the duty demand and penalties were set aside.
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