News Update

GSTN activates functionality to file quarterly GSTR-1 returns for taxpayers having less than Rs 1.5 Cr turnoverCBEC Chairperson asks for expediting work relating to division of taxpayers; verification of transitional credit claims & timely revenue analysisWidespread tax evasion compelled GST Council to advance e-Way Bill: Sushil ModiGuwahati DRI nabs three persons with gold bars worth Rs 2.4 CroreGST - If ownership of imported goods kept in bonded warehouse is transferred, such transaction to be liable to IGST, clarifies CBECAP CM to position his State as Education HubUS taxpayers not hopeful of decline in taxes next year: PollsSC orders re-examination of 349 FDC medicines such as Corex Cough syrup + Vicks Action 500e-Way Bill - GST Council decides to notify it from Feb 1, 2018 on Inter-State movement of goodsIncome tax - Figures mentioned in loose sheet cannot be automatically treated as incriminating material, for initiating reopening: ITATCX - Revenue failing to cause enquiry to ascertain truth from IT Dept. regarding seizure of document shall not debar appellant from respective claim of CENVAT credit: CESTATFM urged to hike TDS limit for bank interest and extend date of Masala Bond TDSNewsprint publications - UP tops tally; followed by MaharashtraUnion Cabinet clears bill to substitute MCI Act to regulate 40% seats even in private medical collegesExports picks up in Nov but trade deficit also swells between Apr-NovDebit Card Payment - Govt to reimburse banks MDR charges on transactions upto Rs 2KGovt has fixed ceiling prices of 849 medicines so far: MandaviyaConsumer Helpline receives over 3 lakh plaints relating to e-commerce, banking, insurance, telecom and real estate sectorsNovember exports gallops @30.5% in Dollar termsPre-Budget Meet - Bankers urge FM to hike TDS limit of bank interest from Rs 10KCabinet okays proposal to reimburse banks MDR charges for debit card payments upto Rs 2000Cabinet approves subsidy to industrial units located in N-ECabinet okays UNESCO's Training Centre for Operational Oceanography in HyderabadCabinet okays special package for employment generation in leather & footwear sectorsCabinet okays 2nd financial restructuring proposal of Konkan Railway Corporation Limited (See 'TOG News')Cabinet nod to subsidize MDR charges on digital payments (See 'TOG News')Govt substantially reduces tariff value of gold, silver and edible oilsGST - Nebulous state of affairs - Court fully justified in initiating action for contempt, however, considering sensitivity of matter, is inclined to give one more opportunity to respondent to consider representations and pass orders: HCPM to launch 60MW Tuirial Hydro Power Project tomorrow
 
CX - Dismissal of appeal on sole ground that adjudication of lis involving minor demand would not be productive is failure to exercise jurisdiction: HC

By TIOL News Service

CHENNAI, DEC 07, 2017: THE CESTAT, Chennai passed the following Final order dated 3/1/2017-

"Appeal pertains to duty demand of Rs.7,42,297/-. We do not consider it productive in this appeal to invest time by the Tribunal while there is huge pendency involving crores of rupees of Revenue. Therefore, appeal with a very minor demand of duty levied is dismissed."

The aforesaid order is assailed on the following substantial questions of law:-

a. Whether the second respondent is right in depriving the appellant the statutory right as provided under Section 35 (c) of the Central Excise Act, 1944?

b. Whether the second respondent is right in dismissing the appeal filed by the appellant by issuing an order mentioning that they do not consider it productive to invest time by the Tribunal while there is huge pendency involving crores of rupees and revenue and therefore, this appeal with minor demand of duty levied?

The appellant invited the attention of the Court to its decision in Roots Multiclean Ltd. =  2016-TIOL-324-HC-MAD-CX .

The High Court noted that on more than one occasion, the Supreme Court has held that reasons are the heartbeat of any decision and dismissal of the appeal without adverting to the facts, grounds of appeal is not appreciated [M/s.Steel Authority of India Ltd., v. STO, Rourkela-I Circle & Ors. =  2008-TIOL-133-SC-CT, Kranti Associates Private Limited and another vs Masood Ahamed Khan and Others) (2010) 9 SCC 496 relied upon].

The High Court further observed -

"9. Dismissal of the appeal, on the sole ground that there is a huge pendency involving crores of rupees of revenue and adjudication of lis involving a minor demand of duty of Rs.7,42,297/- would not be productive, in our opinion is a failure to exercise the jurisdiction conferred on CESTAT, Madras, both on facts and law. In terms of Section 35B of the Central Excise Act, the appellant is certainly an aggrieved person by the orders impugned before CESTAT, Madras."

The Civil Miscellaneous appeal was allowed by setting aside the Final order of the CESTAT. Substantial questions of law were answered in favour of the assessee.

Noting that the appeal was filed by the assessee in the year 2007, the Tribunal was directed to dispose of the same expeditiously within a period of two months.

(See 2017-TIOL-2523-HC-MAD-CX)


POST YOUR COMMENTS
   
Shemaleup.net x-comics.org vr-porn360.net