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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
 
CX - To ascertain facts, matter was remanded for decision afresh and, therefore, it cannot be said that a new case has been made out - ROM application dismissed:

By TIOL News Service

MUMBAI, APR 05: THIS is an application for Rectification of Mistake filed by the appellant against the Tribunal order remanding the matter to the adjudicating authority for examination of the individual contracts to ascertain the terms of sale and delivery and to decide the matter afresh after taking into account the terms and conditions specified in the individual contracts.

This is what the Bench had ordered -

“5.2 However, from the invoices it is not clear what were the terms and conditions of sale i.e., whether the goods had to be delivered ex-works or the goods had to be delivered at the buyer's premises. As per the conditions of sale, if the goods are delivered at the buyer's premises, the ‘place of removal' becomes the buyer's premises and the cost of transportation from the factory to the buyer's premises would certainly be includable in the assessable value. Thus, we find that that the lower appellate authority, while passing the impugned order, has not considered the factual matrix involved. Therefore, the matter has to be determined afresh by taking into account the terms of purchase and sale in respect of the various transactions involved.”

It is the submission of the appellant that the CESTAT has gone into areas where there has been no dispute with regard to the terms and conditions of the supply/delivery and has tried to make out a new case.

As such, the appellant wants that the order be recalled and the appeal filed by the Revenue against the lower authorities order should be rejected.

The Bench after going through ( once again ) the records of the case observed that the adjudicating authority in his order had mentioned that the appellant had not indicated the freight charges in the invoices issued but had raised debit notes on the buyer of the goods. However, the lower appellate authority had come to the conclusion that the invoice did indicate the freight charges and, therefore, the adjudicating authority was in error.

And it was in this context that the Bench had remanded the matter back to the adjudicating authority for considering the factual matrix and passing an appropriate order.

Holding that there is no merit in the ROM application, the CESTAT dismissed the same.

In passing : There are three sides to every story -   Your side , their side, and the   truth - Anonymous  

(See 2014-TIOL-514-CESTAT-MUM)


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