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...
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Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
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