Documentary evidence for discount prevailing at the time of removal of goods can be produced even before Commissioner (Appeal)
Commissioner (Appeals) has inherent powers to remand the case in appeal to the original authority. Refer MIL India Ltd. vs. CCE, Noida [2007 (210) ELT 188 (SC)].
About Me
- Dinesh Kumar Agrawal
- Dinesh Kumar Agrawal is a fellow member of the ICAI and graduate member of the ICWAI. He is also a former member of Indian Revenue Service (C&CE) with more than 20 years of practical experience in the field of indirect taxation i.e. Customs, Excise, Service Tax, Sales Tax/VAT. He has worked in customs, central excise & service tax department of the Government of India for 15 years. His in-depth knowledge of law and procedure gained during the government service as well as professional training has equipped him with excellent expertise to structure a tax efficient business/transaction. Presently he is Associate Director in Khaitan & Co., Mumbai, one of the top umbrella law firms in India. He is advising a number of clients in pharmaceutical, textiles, software, engineering, entertainment, transport, manufacturing, retail, banking and insurance sectors. He regularly appears before CESTAT and various appellate and other quasi-judicial authorities. He also regularly contributes articles to Excise Law Times, Service Tax Review, Taxindiaonline.com, Taxmanagementindia.com, Manupatra and other printed and/or online publications.
No comments:
Post a Comment