Change in management of company and present management unaware of liabilities cannot be reason for seeking exemption from liability to pay confirmed demands against old company - Vikas Hire Purchase Co. Ltd V CCE - 2017 48 STR 4 Ker.
Person furnishing guarantee is not required to be informed about its invocation unless there is a requirement to said effect - Vivada Corpn. P. Ltd V Central Inland Water Transport Corp. Ltd - 2017 48 STR 13 (Cal.)
Submission of documents as ARE 1 are only procedural and hence merely on ground of non submission of said documents, rebate claim shall not be rejected - Raj Petro Specialities V UOI - 2017 345 ELT 496 (Guj.)
Documentary evidence has far greater weightage against oral evidence when there is a contradiction between both - Santogen Textiles Mills Ltd V CCE - 2017-TIOL-219-HC-MUM-CX.
Period of limitation for filing rectification application before CESTAT starts running from date of dispatch of order and not from date of actual passing of order - Liladhar T Khushlani V Commr of Customs - 2017 TIOL 241 HC AHM CUS.
Section 11AC cannot have retrospective effect and hence not applicable for show cause notice issued subsequent to date of enforcement of Section 11AC proposing penalty for period prior to said date - CCE Vs. OTIS Elevator Co. Pvt. Ltd - 2017 345 ELT 509 (Bom.)