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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: HCCus - 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 surveysST - Since Department itself admits that service carried out by appellant is that of 'Mining Services' w.e.f. 01.06.2007, thus demand for earlier period has been made only to fasten excess Service Tax demand on appellant which cannot sustain: CESTATICG rescues fisherman with head injury onboard IFB St. Francis off the Gujarat coastCX - When physical stock verification carried out by Officers was not fool proof and there were anomalies, benefit of doubt should be extended to assessee, duty demand confirmed on alleged clandestine removal is not sustainable: CESTAT
 
CX - It is obligatory upon Tribunal to satisfy itself about delivery or tendering of notice before presuming that notice was served as per s.37C(2) - Matter remanded: HC

By TIOL News Service

JODHPUR, MAY 19, 2016: THE following substantial question of law is before the High Court:-

“Whether the Customs, Excise and Service Tax Appellate Tribunal under the order dated 17.06.2015 is justified in accepting that the order dated 21.12.2010 was adequately served upon the appellant though no evidence was adduced as to whether the post was ever tendered or affixed in the manner provided under sub-section (1) of Section 37 C of the Central Excise Act, 1944?"

The appellant submitted that no material was available with the respondent to arrive at the conclusion that the notice issued was ever served upon the appellant.

The counsel for the Revenue submitted that as per Section 37C of the CEA, 1944 every decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1) of Section 37 C.

Inasmuch as in view of the fact that the notice was sent by-post, it is to be deemed that the service was effected.

The High Court observed that there was no merit in the stand taken by the respondents.

It was concluded thus -

"6. It is obligatory upon the Tribunal to satisfy itself about delivery or tendering of the notice before presuming that the notice was served as per sub-section (2) of Section 37 C of the Act of 1944. No such prima facie satisfaction has been recorded by the Tribunal. In view of it, this appeal deserves acceptance. Accordingly, the same is allowed. The order dated 09.6.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi and the order dated 15.10.2013 passed by the Commissioner, Customs & Central Excise (Appeals-I), Jaipur are set aside. The matter is remanded for its adjudication on merits by the Appellate Authority. The appellant shall appear before the Appellate Authority i.e. the Commissioner, Customs & Central Excise (Appeals-I), Jaipur on 16.5.2016 and the Commissioner shall decide the appeal on merits provided the appellant deposits 25% of the principal amount."

The appeal was disposed of.

(See 2016-TIOL-956-HC-RAJ-CX)


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