Coral Cosmetics Ltd. vs UOI
Unutilised credit-Amendment – retrospective effect-As per s.37(2)(xviii) of the Central Excise Act 1944, unutilised credit would lapse on the appointed day. As a result, the credit earned by the petiti [LexDoc Id : 341207]
HC (Bombay)
2005
A.S. Corpn. vs UOI
Investigation / inquiry-Validity of Summons issued to trader-The high court directed the respondent-Department not to summon the petitioner in relation to the subject-matter before it, unless the respondent was [LexDoc Id : 336356]
