Central Excise - Highlights / Catch Notes
Home Highlights September 2021 Year 2021 This
Rejection of declaration by the petitioner on SVLDRS-1 - scope ...
Central Excise
September 11, 2021
Rejection of declaration by the petitioner on SVLDRS-1 - scope of the term 'quantified' - The reasoning given by the Designated Committee in the impugned order runs contrary to law. The Designated Committee was obligated to deal with the declaration filed by the petitioner, on merits. No discretion was vested in the Designated Committee to take a different view. Even though the Circular has not been referred to or dealt by the Designated Committee, by virtue of the clear language of Section 133 of the Scheme, it was further obligated to necessarily act in accordance with that law. - HC
View Source
You may also like:
-
-
-
-
-
-
-
-
-
-
|