TMI BlogCENVAT Credit - duty paying documents - The party against whom the allegation of fraud is made has to be...CENVAT Credit - duty paying documents - The party against whom the allegation of fraud is made has to be put on notice and heard. Evidence must be led wherefrom a conclusion can be drawn that there was intent to deceive by the party who is alleged to have committed fraud - CESTAT was not justified in rejecting the application filed by the petitioner for recalling the finding of fraud and additionally in imposing cost. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
