Mere CA's certificate doesn't prove absence of unjust enrichment unless it was supported by evidence

Central Excise : Costs Analysis Certificate by itself would not be sufficient to claim that incidence of duty had not been passed on to its customers; said certificate must be supported by materials/evidence and, if not all, a few invoices/records

Appellate authority can't direct AO to make assessment of third person whose appeal isn't pending be

IT : Appellate Authority cannot give directions to Assessing Officer in relation to a third person, whose appeal is not pending before him

Mere payment of redemption fine doesn’t wipe out importer’s right to challenge confiscation, penalty

Customs : Merely because importer has got goods released on payment of redemption fine, in no way, dwarfs right of importer to challenge not only confiscation but also imposition of redemption fine and final penalty

AO couldn't slap penalty without specifying docs assessee failed to maintain for international trans

IT/ILT : Where Assessing Officer passed a penalty order under section 271AA without specifying nature of documents assessee failed to maintain in terms of rule 10D of Income-tax Rules, 1962, order so passed being invalid, deserved to be quashed

Revenue to refund sum collected in violation of stay order; rectification plea without apparent mist

IT: Where Tribunal having found that revenue in violation of stay order recovered demand of tax from assessee directed revenue to refund recovered amount, in absence of any error pointed out by revenue in such order, rectification application of revenue to be dismissed

Availing of stock broker's services for selling investment in shares of other co's isn't an input se

CENVAT : Where assessee, a manufacturer of telecom equipments, had invested in another telecom company and, later, sold shares therein by availing stock-broker's services, service tax paid on such services could not be allowed as input service credit even prior to 1-4-2011 because such services did not relate to any business activity of assessee

BIFR protects co. retrospectively on its declaration as sick co. with retro effect, says HC

SICA : Where BIFR declared a company as sick company with retrospective effect, same was entitled to all protection under said Act more particularly under section 22, not from date of such declaration but from date on which such retrospective effect was given