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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: 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
 
ST - ROM needs to be filed within six months-Rubber stamp indicates that order was received by Commissionerate on 14.09.2015, therefore, ROM filed on 01.08.2016 is hit by limitation: CESTAT

By TIOL News Service

MUMBAI, OCT 13, 2016: REVENUE has filed an application for Rectification of Mistake in the Final order dated 29.07.2015 - 2015-TIOL-2104-CESTAT-MUM passed by the Bench.

It is submitted by the AR that the Bench had dropped the proceedings of service tax liability (of Rs.1.20crores) which was not contested before the first appellate authority, hence the order needs rectification.

At the outset, the Bench remarked that instead of going into the merits of the case, the maintainability of ROM needs to be addressed.

It was further observed thus -

+ It is seen from the records that the final order was passed by the Tribunal on 29.07.2015 and the said order was despatched to the litigants on 25.08.2015 .

+ In the covering letter of the ROM application, the office of the Commissioner, Customs & Central Excise, Nagpur Commissionerate-II has informed that the certified copy of the said order has been received on 12.05.2016 , which seems to be erroneous as the copy of the order which has been annexed along with the application for ROM, the inward Rubber Stamp indicates that the order was received by Nagpur Commissionerate on 14.09.2015 wherein Inward no. 2616 and 301 is mentioned.

+ Provisions of Section 35C(2) mandates that any application for ROM needs to be filed within six months from the receipt of the said order. The application for ROM in this case has been filed on 01.08.2016 which is almost after a year after receipt of the certified copy of the order.

In fine, on the ground of limitation,the CESTAT dismissed the application for ROM filed by the Revenue.

(See 2016-TIOL-2675-CESTAT-MUM)


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