Indirect tax

1. Tribunal can't order full pre-deposit by disregarding High Court's judgment in favour of assessee.

2. Revisional authority could suo-motu disallow exemption for which assessee wasn't eligible.

3. Assessee was liable to pay duty along with interest on his failure to rebut shortage in stock of final product.

4. Goods clearance from DTA to SEZ would continue to be deemed as export and entitled to rebate of duty; CBEC clarifies.

5. Reassessment proceedings aren't analogous to proceedings for compounding of offence; it can be challenged.