Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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