Sanghi Polyesters Ltd. vs Superintendent of CE and Anr.
Dispute governed by special rules-Attachment of goods without issue of show cause notice unsustainable in law-The high court noted that the dispute in the instant case pertained to the entitlement of the petitioner to avail Cenvat credit during the period when [LexDoc Id : 379442]
Rajendran Chingaravelu vs Addl. CIT and Ors.
Validity of Requisition under s.132A-Assessee found in possession of huge cash-The assessee disclosed at Hyderabad airport that he was carrying Rs.65lakhs in cash, which was withdrawn from the bank. A bank certificate was shown. [LexDoc Id : 379172]