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ICG seizes 86 kg narcotics worth Rs 600 croreChief of Defence Staff Gen Anil Chauhan concludes his official visit to France9 killed as two vehicles ram into each other in ChhattisgarhConsumer court orders Swiggy to compensate for failure to deliver Ice CreamRequisite Checks for Appeals - Court FeeI-T - Members of Settlement Commission appointed amongst persons of integrity & outstanding ability & having special knowledge in/experience of direct taxes; unfortunate that SETCOM's orders are challenged without establishing them to be contrary to law or lacking in jurisdiction: HCThe 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HCCentre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & LankaI-T- Re-assessment vide Faceless Assessment u/s 144 of I-T Act, is barred by Section 31 of IBC 2016, which is binding upon all creditors of corporate debtor: HCPension Portals of all Pension Disbursing Banks to be integratedI-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC‘Flash Mob’ drive in London seeks support for PM ModiI-T - Once assessee has produced all supporting documents which includes profit & loss account, balance sheet and copy of ITR of creditors, then identity & creditworthiness is established: ITATTo deliver political message, Pak Sessions judge abducted and then released: KPKI-T - Assessee shall provide monthly figures to arrive at year-end average of deposits received from members, interest paid thereon & investments made in FDs from external funds, for calculating Sec 80P deduction: ITATMaersk to invest USD 600 mn in Nigerian seaport infraI-T - It shall not be necessary to issue authorization u/s 132 separately in name of each person where authorization has been issued mentioning thereon more than one person: ITATChile announces 3-day national mourning after three police officers killedI-T- Since facts have not yet been verified by AO, issue of CSR expenditure can be remanded back for reconsideration: ITATIndian Coast Guard intercepts Pakistani boat with 86 kg drugs worth Rs 600 CroreI-T - Failure to substantiate cash deposits by employer during festival will not automatically lead to additions u/s 68, in absence of any opportunity of hearing: ITATGold watch of richest Titanic pax auctioned for USD 1.46 millionGST - There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Order cannot be sustained: HCIraq is latest to criminalise same-sex marriage with max 15 yrs of jail-termST - Court cannot examine the issue, which is only a question of fact and evidence and not of the law - Petition dismissed: HCGST - fake invoice - Patanjali served Rs 27 Cr demand notice
 
CX - Commissioner cannot use discretion in not passing de novo order despite clear direction by CESTAT - Order to be passed within one month & compliance reported - MA allowed: CESTAT

By TIOL News Service

MUMBAI, FEB 02, 2016: THE appellant has filed a Miscellaneous application under Rule 41 of the CESTAT Procedure Rules, 1982 for seeking implementation of the Tribunal's final Order No. A/1028/2011-WZB/EB/C-II dated 09-12-2011.

It is submitted that the Tribunal had vide the captioned order categorically directed the Original Authority for reconsideration of case of the appellant under Section 22 of the Customs Act to determine the appellant's duty liability. And, that this order has not been implemented even after passing of more than four years for no reason.

The AR referred to a letter issued by the CCE, Belapur addressed to the Addl. Commissioner (AR) and wherein the Commissioner has stated that the denovo adjudication as per the remand order of the CESTAT cannot be made for the reason that in the same matter, on the issue of reversal of Cenvat Credit, the Revenue has also filed an Appeal No. E/1879/10.

The Bench, after considering the submissions, observed -

"5. We find from the order of this Tribunal dated 09-12-2011 there is a clear direction to the Adjudicating Authority for passing a denovo adjudication order. As regard the Revenue's appeal, we find that in both the cases, the issue is different. Moreover the Commissioner despite the clear direction in the remand by this Tribunal cannot use his discretion, not to pass denovo adjudication order. We further direct the Commissioner to ensure that the denovo adjudication must be passed within one month from the date of receipt of this order and report compliance thereof on 20 th February, 2016..."

The Misc. application was allowed in the above terms.

(See 2016-TIOL-309-CESTAT-MUM)

 


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