Home Highlights November 2013 Year 2013 This

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1. Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow...

2. Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in...

3. Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

4. Demand of duty - cross examination - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection - AT

5. CIRP - the debt of the Respondents was declared as Financial Debt - Though the learned Counsel for the Appellants would contend that the Adjudicating Authority lacks...

6. Import of branded goods in the name of fictitious entities - Misdeclaration and undervaluation - rejection of request for cross examination of the witness - during the...

7. Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

8. Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose...

9. Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

10. Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons...

11. Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed...

12. Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

13. Jurisdiction to entertain and dispose of the Interim Application - Section 231 creates a bar on the jurisdiction of a civil court only where the Adjudicating Authority...

14. Jurisdiction - rights of Adjudicating Authority to hear Objectors/ Interveners, before admission of the Application - The Scheme under Chapter III-A and the Regulations...

15. CIRP - Jurisdiction of Adjudicating Authority - imposition of cost / fine and intent of Section 70 of IBC - There are no hesitation in holding that the word “fine”, used...