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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - Instead of pursuing available legal remedies against final order, applicant has been filing various miscellaneous applications without bringing out any issue for consideration of Bench - application dismissed as being devoid of merits: CESTAT

By TIOL News Service

MUMBAI, APR 10, 2016: THIS is a Miscellaneous application filed by the applicant in respect of assessed duty in final order in appeal No. C/1070/97-Mum.

It is the submission of the applicant that while passing the final order no. CII/3085-86/WZB/2002, dated 18/10/2002 the Tribunal had not considered his matter in its correct perspective.

The Bench observed that the applicant instead of pursuing available legal remedies against its final order dated 18.10.2002 had filed various miscellaneous applications which were all disposed of by the tribunal and the last miscellaneous application was also disposed of by order no. A/2043-44/13/CSTB/C-I wherein the bench recorded as under -

"We find that vide order dated no. CII/3085-86/WZB/2002, dated 18/10/2002, the appeals have been dismissed by the Tribunal as the same have been dismissed by the Commissioner (Appeals) on the ground of limitation. Thereafter the appellant filed one Rectification of mistake application and three miscellaneous applications and the same were also dismissed vide orders dated 5.12.2002, 23.8.2004, 24.12.04 and 24.6.2005. As the appeals have been dismissed and thereafter the ROM application and the miscellaneous applications have also been dismissed therefore, no further action is required in these appeals."

Noting that the applicant is repeatedly filing vague miscellaneous applications and had not been able to bring out any issue for consideration of the bench, the instant application was dismissed as being devoid of merits.

In passing: Perhaps, imposition of costs can help unclog the Registry pendency arising due to such perfunctory applications…

(See 2016-TIOL-847-CESTAT-MUM)


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