make
legalized the transactions and the possession of the seized gold is
afterthought. Therefore, the said documents cannot be relied
upon. To support his contention ... instance are therefore clearly
discountable as being tutored, managed, involuntary and an
afterthought and therefore hold no evidentiary value. Also it is
established law that
Kalpana Industries Limited vs Daman on 26 June, 2024
Customs, Excise & Service Tax Appellate
dated 17.05.2017. It is
merely mentioned in the SCN-2 as 'afterthought'
without any verification. It is not the case that
the appellant ... Statement of
procurement of trading goods cannot be brushed
aside as afterthought.
8.15 It is noted that the Central Excise duty is levied
on goods
Ms Shakti Traders vs C.C. Lucknow on 30 August, 2024
CUSTOMS, EXCISE & SERVICE
retractions were made after almost a year
and were only an afterthought and were not raised at the first available
opportunity. This judgement is applicable ... relied
on irrespective of retraction and when subsequent retraction was mere
afterthought to escape consequences of the violations committed.
These judgement are squarely applicable
retractions were made after almost a year
and were only an afterthought and were not raised at the first available
opportunity. This judgement is applicable ... relied
on irrespective of retraction and when subsequent retraction was mere
afterthought to escape consequences of the violations committed.
These judgement are squarely applicable
retractions were made after almost a year
and were only an afterthought and were not raised at the first available
opportunity. This judgement is applicable ... relied
on irrespective of retraction and when subsequent retraction was mere
afterthought to escape consequences of the violations committed.
These judgement are squarely applicable
retractions were made after almost a year
and were only an afterthought and were not raised at the first available
opportunity. This judgement is applicable ... relied
on irrespective of retraction and when subsequent retraction was mere
afterthought to escape consequences of the violations committed.
These judgement are squarely applicable
retractions were made after almost a year
and were only an afterthought and were not raised at the first available
opportunity. This judgement is applicable ... relied
on irrespective of retraction and when subsequent retraction was mere
afterthought to escape consequences of the violations committed.
These judgement are squarely applicable
compliance. Thus, I find that
the party's submission is an afterthought and demand of
19 Service Tax Appeal No.70561 of 2016
service ... provisions. The
mathematical puzzle presented by the party is just an
afterthought. I hold that the party's defence in this regard
does