Brahmaputra Infrastructure Ltd. vs Delhi Development Authority
Petitioner not entitled to service tax on the basis of written agreement and documents-Petitioner not entitled to service tax on account of any oral evidence-The high court ruled that if on the basis of written agreement and documents, the petitioner was not entitled for any amount on account of service tax [LexDoc Id : 370885]
Modgill Hosiery Exports (P) Ltd. vs UOI
Appeal against forfeiture-Only an exporter entitled to file an appeal before second Appellate Committee-The enhancement of forfeiture by the second Appellate Committee was unsustainable in view of clause 16 of the Garment Export Entitlement Policy 2000-2 [LexDoc Id : 383530]
J and K Cigarettes Ltd. and GTC Industries Ltd. and Ors. vs CCE and Ors.
Relevancy of statements under certain circumstances: Forming of opinion-Opinion to be supported with reasons, Grant of opportunity to affected party, Invocation of s.9-D challengeable by filing statutory appeal-The concerned authority, while invoking s.9-D of the Central Excise and Salt Act 1944, was to form an opinion on the basis of material on record that [LexDoc Id : 370975]
