Pune - II Central Excise Commissionerate is now Kolhapur Commissionerate - for Customs too, but one more notification needs amendment
TIOL-DDT 1114
20.05.2009
Wednesday
DDT 1093 21.04.2009 reported
CBEC has amended Notification No. 14/2002 – Central Excise NT which specifies the jurisdiction of Chief Commissioners, Commissioners and Commissioners (Appeals). Pune II is now to be read as Kolhapur.
But there are other notifications;
1. Notification No. 24/2005-CENTRAL EXCISE (N.T.), Dated: May 13, 2005, which specifies the Committees of Chief Commissioners of Central Excise.
2. Notification No. 25/2005-CENTRAL EXCISE (N.T), Dated: May 13, 2005, which specifies the Committees of Commissioners of Central Excise.
3. Notification No. 14/2002-Customs (N.T), DATED: March 7, 2002, which appoints Chief Commissioners of Customs.
4. Notification No. 39/2005-Customs (NT), DATED: May 13, 2005, which specifies the Committees of Chief Commissioners of Customs.
5. Notification No. 49/2005-Customs (N.T), Dated: June 17, 2005 which specifies the Committees of Commissioners of Customs.
All the above notifications mention Pune II Commissionerate. But only one notification namely 14/2002 – CE NT has been amended. The Board needs to substitute Kolhapur for Pune II in all the above notifications.
Hopefully they will do it soon, before some Tribunal throws out their cases for lack of jurisdiction. Or perhaps they have already done it and are keeping it a secret for some strange reason and will reveal it in a couple of days.
After nearly a month, CBEC has now amended almost all the above notifications to substitute Kolhapur for Pune -II. It is almost – even now they have left out Notification No. 14/2002-Customs (N.T), DATED : March 7, 2002. Now for one Notification, Pune –II was changed to Kolhapur on 17.4.2009 and for four notifications on 19.5.2009 and for yet another it is not yet changed.
In this quixotic situation, Pune – II is Kolhapur under certain situations and remains Pune – II under certain other situations. Some Tribunal Bench is sure to dismiss some Revenue appeals. Law making should be a little more serious business.
1. Notification No. 52/2009- Customs ( N.T. )
2. Notification No. 53/2009- Customs (N.T.)
3. Notification No. 11/2009 Central Excise ( N.T. )
4. Notification No. 12 /2009 - Central Excise (N.T)
All dated May 19, 2009
DDT's Dream Cabinet
Now that elections are over, Prime Minister Manmohan Singh and Sonia Gandhi have a tough time in forming the cabinet. For about sixty berths, there are about 275 aspirants. Fortunately MPs from the BJP and the Left are not in the fray. It is going to be really difficult for the duo to make a cabinet satisfying all sections of selfless leaders who are more than willing to shoulder the responsibility to serve the country. Here is DDT's DREAM CABINET for the major portfolios.
1 | Pranab Mukherjee | Deputy Prime Minister – he has no ambition except to become Prime Minister. No ministry would be attractive to him – at least make him Deputy PM. |
2 | Sharad Pawar | Sports – was very sportive in realising that the Congress had far too many seats to deny him the Prime Minister ship. And had been the President of the world's richest Sports Body. |
3 | P. Chidambaram | Defence – was able to defend his seat in far away Sivaganga against all odds |
4 | Kamal Nath | Finance – should be allowed to implement some of the promises he made as Commerce Minister which Chidambaram had brushed aside with contempt. It will be interesting to see if his views as Commerce Minister will remain intact as Finance Minister. |
5 | Lalu Prasad Yadav | Commerce – If he could turn round the Railways, maybe he should do it in Commerce too – and his oratory skills in Hindi will go down well with WTO and other international bodies. |
6 | Kapil Sibal | Information and Broadcasting – anyway he had been spending most of his time in TV studios. |
7 | Shibu Soren | Jail Reforms – a new department created to ensure the comforts of the honourable politicians, most of whom will have to spend some time in jails. |
8 | Arjun Singh | Home – If he is not prepared to leave the cabinet, at least make life a little difficult for him. |
9 | Kanimozhi | External Affairs – she is Karunanidhi's daughter – let them solve the LTTE issue. |
10 | Dayanidhi Maran | Minister without Portfolio – must be ready to resign whenever Karunanidhi is angry with him. |
11 | Rahul Gandhi | If at all he joins the cabinet – Family Welfare |
12 | Mamta Banerjee | Industry – rather closing them down – she has vast experience |
13 | AK Antony | Parliamentary Affairs – This is the only portfolio open for an honest minister. |
Share your password and get dismissed from service - Frauds resulting from failure to maintain password security – CBEC Instructions
CBEC sadly notes that on a number of occasions, there have been frauds reported in the various Customs EDI locations involving compromise of password by officers. Such frauds have led to revenue loss of Crores of rupees.
Board sadly states:-
1. It is dismaying to notice that instances of password compromise continue to recur with unfailing regularity. It is evident that officers are not taking these instructions seriously, and there is also a failure on part of supervisory officers to effectively monitor the performance of their subordinates.
2. The biggest threat to security of an electronic system comes from password compromise and sharing of password.
3. In effect, when an officer shares his password with anybody, he has to, without doubt, be regarded as being in collusion in the fraud that results.
4. The fact that only a few officers have been punished, and that too, not adequately, for password breach may be an important reason why such breaches continue to recur.
So the Board wants the Chief Commissioners and Commissioners to ensure that all the security related instructions issued by the Directorate of Systems are complied with by all officers including supervising officers, and those violating them are brought to account without loss of time. Further, whenever any case of password compromise comes to the notice, it has to be thoroughly investigated and proceedings for inflicting exemplary punishment under Central Civil Services (Classification, Control and Appeal) Rules, 1965 [CCS (CCA) )Rules] should be undertaken and concluded expeditiously.
Board wants it to be made clear that maintenance of password security is the sole and individual responsibility of each officer and any breach will make them liable to disciplinary action resulting even in dismissal from the Government service.
CBEC Instructions in F.No.401 /77/2009-Cus.III Dated May 15 2009
Enhance exemption Limit by Rs. 50,000/- CII
The leaders of Confederation of Indian Industries (CII), met the Revenue Secretary and submitted their Budget suggestions.
- Reintroduction of investment allowance and infrastructure bonds.
- Speedy implementation of the proposed goods and services tax (GST) and rationalisation of other indirect taxes.
- Enhance IT exemption limit to Rs. 2 Lakhs.
Jurisprudentiol–Thursday's cases
Central Excise
CENVAT Credit – Garden Maintenance Service has no nexus, even remotely, to manufacture or clearance of excisable goods, hence cannot be called Input Service – Tribunal
ANY manufacturer can manufacture excisable goods and clear the same from his factory without maintaining any garden. For this simple reason, it has to be held that garden maintenance services has no nexus, even remotely, to manufacture or clearance of excisable goods. In other words, the above service was not used, directly or indirectly, in relation to the manufacture or clearance of excisable goods.
Income Tax
IT – Deduction under Section 115 JB for MAT companies – 80% deduction under Section 80HHC correct - SYNCOME FORMULATIONS Ltd overruled – High Court
THE language used in section 115JB is deduction available under section 80 HHC. It is difficult to conceive of any rational reason as to why the legislature should have thought to give MAT companies additional benefits than the other companies who are paying tax on total income and not the tax based on book profit as calculated under section 115JB.
Customs
Confiscation of Gold – Adjudication order not received by the petitioner – appeals dismissed on limitation – Department has not proved that the order was properly served – directed to adjudicate the case on merits – High Court
FROM a reading of Section 27 of the General Clauses Act, 1897, it is clear that the service shall be deemed to be effected, with regard to any document to be served by post, as provided by a Central Act or regulation, by properly addressing, pre-paying and posting by registered post, a letter containing the document. However, nothing has been placed before the Court to show that all the necessary ingredients, as stated above, had been complied with.
See our columns tomorrow for the judgements
Until tomorrow with more DDT
Have a nice Day.
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