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1. Recovery of CENVAT Credit wrongly availed - allegation of non-receipt of material - it is a settled law that where there are tangible documentary evidence in favour of...

2. CENVAT Credit - in a situation where there is a conflict between the oral evidence and the documentary evidence then preference is required to be given to the...

3. This case pertains to an alleged offense under FEMA involving bogus purported exports with inflated invoices to obtain export benefits, where the goods never reached the...

4. Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put...

5. Dishonor of Cheque - legally enforceable debt or not - Since the accused rebutted the presumption whatever arisen by adducing oral and documentary evidence, the onus...

6. Dishonor of Cheque - acquittal of the accused - Without discussing the evidence of complainant or accused in a proper perspective simply stating there are latches in the...

7. Clandestine removal - job-work - even if there is an oral evidence in the form of a statement, it requires to be corroborated by documentary evidence - there are no such...

8. Evidence - It is a settled law that the statement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence....

9. The case pertains to an addition made u/s 69 for unexplained investment in agricultural land at Ratlam. The issue revolved around whether the addition was based on...

10. Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

11. Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin...

12. Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

13. This case pertains to penalties imposed for alleged violation of the Foreign Exchange Regulation Act (FERA), 1973. The respondent claimed the appellant transferred...

14. Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be...

15. Clandestine Removal - reliability on statements of witnesses - It is well settled law that though the statements carry good persuasive value but such untested statements...