SIGN IN SUBSCRIBE

News Update

Requisite Checks for Appeals - RespondentInheritance Tax row - A golden opportunity to end 32-years long Policy Paralysis on DTCThe Heat is on: Preserving Earth's Climate in the Face of Global WarmingVAT - Timeline for frefund must be followed mandatorily while recovering dues under Delhi VAT Act: SCIndia, Australia to work closely for collaborative projectsCX - All the information was available to department in 2003 itself, therefore, SCN issued four years after gathering information is not sustainable and is highly barred by limitation: HCPowerful voices of amazing women leaders resonated at UN HqsCX - Clearance to sister concern for captive consumption - Department cannot compel assessee to perpetuate the illegality and in such circumstances the whole exercise was revenue neutral: HC75 International visitors from 23 countries arrive to watch world's largest elections unfoldCentre asks States to improve organ donation frequencyCus - Revenue involved in the appeal filed by Commissioner is far below the threshold monetary limit fixed by the CBEC, therefore, department cannot proceed with this appeal - Appeal stands disposed of: HCPM says NO to religion-based reservationCus - Export of non-basmati rice - Since the objective of Central Government in imposing ban with immediate effect was to avert a food crisis in the country, a strict compliance of exemption conditions would further the said intent of the Notification(s): HCAdani Port to develop port in PhilippinesCX - Appellant should not be left without an opportunity to put-forth his case on merits, particularly, when matter was decided during period of Covid-19 pandemic and also appellant contends that no opportunity of virtual hearing was granted by adjudicating authority: HCKiller floods - 228 killed in Kenya + 78 in BrazilI-T - Grant of registration u/s 12A can't be denied by invoking Sec 13(1)(b), as provisions of section 13 would be attracted only at time of assessment and not at time of grant of registration: ITATFlight cancellation case: Qantas accepts USD 66 mn penaltyI-T- Joint ownership in two residential properties at the time of sale of the original asset does not disentitle the assessee to claim of deduction under section 54F of the Act: ITATIsrael shuts down Al Jazeera; seizes broadcast equipmentI-T - If assessee was prevented from production of evidences because of its non-availability or delay in its retrieval coupled with ongoing several reassessment, assessee should be allowed to adduce additional evidence: ITATIndia to wait for Canadian Police inputs on arrest of men accused of killing Sikh separatist: JaishankarI-T- If assessee is otherwise found eligible, CIT(E) should grant provisional approval to assessee under Clause (iii) to First Proviso to section 80G(5): ITATLabour Party candidate Sadiq Khan wins record third term as London MayorI-T - Donation made to trust which is otherwise not approved during relevant period as per CBDT Circular, is not eligible for deduction u/s 35(1): ITATGovt scraps ban on export of onionI-T- Assessee could have filed application in Form No.10AB on or before 30.09.2022, which assessee failed to do : ITATUS Nurse convicted of killing 17 patients - 700 yrs of jail-term awardedI-T- AO erred in making addition for completed/non abated assessment as no incriminating material found during course of search :ITAT
 
CE - Notfn. 162/86-CE - Cars cleared as taxis - dealers de-registering vehicles and converting into private vehicles - duty demand raised on assessee - there is no liability on appellant under notification to ensure continued use of vehicles as taxis -appeal allowed: CESTAT

By TIOL News Service

MUMBAI, JAN 18, 2015: DURING the period between May 1992 to September 1992, the appellant cleared 1785 no. of cars as "taxis" availing the benefit of Notification 162/86-CE dated 01.03.1986 which granted concessional rate of duty subject to following the conditions, which apparently the appellant complied with.

Subsequently, it was noted by the Revenue that out of 1785 no. of taxis, 75 vehicles were de-registered and converted into private vehicles.

Revenue sought to deny the benefit of the said notification in respect of these vehicles and accordingly issued a demand notice.

The CCE, Mumbai-II upheld the demand and, therefore, the appellant is before the CESTAT.

The appellant submitted that there is no dispute as to the fact that while clearing the vehicles from the factory, they produced the requisite certificate and were following the conditions laid down. Inasmuch as the entire issue has arisen due to the misuse of the benefit by the dealer and they cannot be held responsible for such misuse. It is also submitted that on identical issue and in respect of the very same Notification, the Coordinate bench of the Tribunal in the case of Maruti Udyog Ltd. - 2002-TIOL-78-CESTAT-DEL has held that assessee cannot be held responsible for the action taken by the dealers and that the Revenue appeal against this order was dismissed by the Apex Court.

The AR justified the CE duty demand.

The Bench extracted paragraphs 9.2 to 9.4 of the Tribunal decision cited in Maruti Udyog Ltd. (supra) which was upheld by the apex court and observed that in view of the judicial pronouncement, the order of the CCE, Mumbai-II is liable to be set aside.

Inasmuch as there was no liability on the appellants under the notification 162/86-CE to ensure continued use of the vehicles as taxis.

The appeal was allowed.

(See 2015-TIOL-138-CESTAT-MUM)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST