|Aug - 2004
||(168) ELT 348 (Trib. Del.) 2004 [BCAJ]
||The Tribunal Cement Works v. Commissioner of Central Excise, Jaipur
||Rectification of mistake — S. 35C(2) of Central Excise Act, 1944 — Subsequent change in law or judgements of the Supreme Court — No ground to recall order passed as per the law at the relevant time.
|Oct - 2003
||131 Sales Tax Cases 145 (2003) [BCAJ]
||Bhowal Traders v. State of Assam
||Search and seizure — Validity — No provision prohibiting search of residential premises — No provision prohibiting search when proprietor absent — Search conducted by authorised officer with officers from other areas present — Valid — Assam General Sales Tax Act (12 of 1993), S. 44.
|May - 2003
||Mumbai 2002 (146) ELT, 180 (Tri. Mumbai) [BCAJ]
||Philip Fernandes v. Comm. of Customs Mumbai 2002 (146) ELT
||Evidence — When statements recorded u/s.108 of Customs Act, 1962 (which are retracted) are inconsistent with the documentary evidence, the documentary evidence is to be preferred.