Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
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