The ruling examines whether imported battery components qualify as parts based on their essential role. It clarifies that items solely used in batteries can be classified under parts of electric accumulators.
The Tribunal held that once an issue is decided up to the Supreme Court, it cannot be reopened. The Department was barred from challenging the same matter again.
The Tribunal held that appeals filed beyond the statutory 45-day limit cannot be entertained. It ruled that delay exceeding the condonable period is not permissible under Section 61.
The Tribunal held that minor excess quantity supplied to cover transit damage does not amount to mis-declaration. It ruled that confiscation and penalty were not justified.
The Tribunal held that goods retained the essential character of wheelchairs despite added toileting facility. It ruled that exemption cannot be denied when mobility remains the primary function.
The Tribunal held that duty demand cannot be sustained without evidence showing how IGCR rules were violated. In absence of proof of improper clearance, the demand and penalty were set aside.
The Tribunal held that insolvency proceedings cannot be avoided when total debt is higher than the arbitral claim. It ruled that undisputed default justified admission under Section 7.
ITAT held that where sales are not disputed, entire purchases cannot be disallowed. Only 15% profit element was taxed, reinforcing that tax applies to real income, not gross receipts.
The Court held that recovery under Section 79 is valid when the assessment has attained finality and dues remain unpaid. It ruled that no prior notice or fresh adjudication is required in such cases.
The issue involved rejection of a delayed claim in bankruptcy proceedings. The Tribunal held that concealment of material facts by the debtor prevented timely filing. It ruled that such delay could be condoned when sufficiently explained and directed admission of the claim.
