SIGN IN SUBSCRIBE

News Update

Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
Cus - Since question of limitation was neither raised during original proceeding nor was incorporated as a ground of appeal, matter was remanded - Tribunal clarifies that order is an open remand to consider all aspects relating to merit as well as limitation

By TIOL News Service

MUMBAI, MAR 26, 2016: THE appellants were licenced as a CHA under CHALR. In respect of a consignment imported by Kulkarni Impex the role of the appellants was examined and after due process the licence was cancelled by the Commissioner of Customs (General), Mumbai.

During the hearing before the CESTAT, the appellants raised the ground of limitation for the first time.

Incidentally, this ground was not taken before the original authority or for that matter in their grounds of appeal before the Tribunal.

The appellant submitted that issue of limitation being a question of law can be permitted to be taken at appeal stage too. Decisions in Nylex Traders Vs. CC (P) - 2011-TIOL-914-CESTAT-MUM, Eagle Flask Industries Ltd. Vs. CCE - 2007-TIOL-1675-CESTAT-MAD were cited in support.

The Bench while agreeing with the submission made by the appellant observed -

"4. …, while we cannot ignore the submissions on limitation, we cannot also given findings without giving Revenue an adequate opportunity to give findings on the same. We are left with no option but to set aside the order and remand the matter to the original adjudicating authority to give findings on the issue of limitation..."

The Commissioner was directed to decide the matter within three months.

We reported this order dated 23.12.2015 as 2016-TIOL-198-CESTAT-MUM.

The appellant has again approached the CESTAT with a Miscellaneous application and makes the following request -

"While setting aside the order of the Commissioner and remanding the matter on the point of limitation, the Hon'ble Bench has not decided the issues raised on merits. Since the issues raised on merits have not been decided, such issues would remain open for decision in the proceedings before the Commissioner on remand. It is therefore submitted that this Hon'ble Tribunal may be pleased to clarify that since the Tribunal has not decided the issues on merits, all issues are open before the Commissioner in the remand proceedings."

The Bench observed -

"…it is clarified that the order of Tribunal dated 23/12/2015 is an open remand to consider all aspects relating to merit as well as limitation."

The Miscellaneous application was disposed of.

In passing: Defer no time, delays have dangerous ends - William Shakespeare

(See 2016-TIOL-715-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