News Update

World Energy Congress 2024: IREDA CMD highlights need for Innovative Financing SolutionsVoter turnout surpasses 50% by 4 PM in Phase 2 pollsST - Amendment made to FA, 1994 on 14.05.2015 making service tax applicable retrospectively on chit-fund business is only prospective - Refund payable of tax paid between 01.07.2012 to 13.05.2015: HCXI tells Blinken - China, US ought to be partners, not rivalsST - SVLDRS, 2019 - Amnesty Scheme, being of the nature of an exemption from the requirement to pay the actual tax due to the government, have to be considered strictly in favour of the revenue: HCCX - Issue involved is valuation of goods u/r 10A of CE Valuation Rules, 2000 - Appeal lies before Supreme Court: HCCus - Smuggling - A person carrying any article on his belonging would be presumed to be aware of the contents of the articles being carried by him: HCCus - Penalty that could be imposed for smuggling 3.2 kg of gold was Rs.88.40 lakhs, being the value of gold, but what is imposed is Rs.10 lakhs - Penalty not at all disproportionate: HCCus - Keeping in mind the balance of convenience and irreparable injury which may be caused to Revenue, importer to continue indemnity bond of 115 crore and possession of confiscated diamonds to remain with department: HCCus - OIA was passed in October 2022 remanding the matter to adjudicating authority but matter not yet disposed of - Six weeks' time granted to dispose proceedings: HCI-T - High Court need not intervene in matter involving factual issues; petitioner may utilise option of appeal: HCChina asks Blinken to select between cooperation or confrontationI-T - Unexplained cash credit - additions u/s 68 unsustainable where based on conjecture & surmise alone: ITATHonda to set up USD 11 bn EV plant in CanadaImran Khan banned from flaying State InstitutionsI-T - Income from sale of flats cannot be computed in assessee's hands, where legal possession of flats had not been handed over to buyers in that particular AY: ITATPro-Palestine demonstration spreads across US universities; 100 arrestedI-T - Investment activities in venture capital which are not covered in negative list under Schedule III to SEBI Regulations, qualifies for deduction u/s 10(23FB): ITATNATO asks China to stop backing Russia if keen to forge close ties with WestNY top court quashes conviction of Harvey Weinstein in rape case
 
Former CESTAT Vice-President IJ Rao passes away

DECEMBER 21, 2017

By Vijay Kumar

DEATH lays its icy hands on kings and it did on IJ Rao last week.IJ Rao was the first directly recruited Class-I officer of the Central Excise Department and retired in 1991 as the Vice-President of CESTAT (then CEGAT) which he joined in 1983. In one of his articles for us, he stated,

I joined the Central Excise Department in October 1955. It was a historic occasion because I was the first to join as a direct recruit in the Department. For the first time, such recruitment was made.

That was not a help to me. There was no training scheme and the then Collector, Mr. Neale, chalked out an ad-hoc training schedule with the intention of finishing my training in six months. None knew what my position was as I joined as a Probationary Superintendent (class I) and the Assistant Collectors and the Deputy Collectors were all class II officers. Mainly to get rid of the embarrassment, the Collector sent me to various divisions and ranges. None knew what to do with me. Some superintendents and Inspectors did help me to get an idea of what the Department was all about but on the whole, it was not at all an ideal situation .

He worked as Collector of Customs at Kolkata and Chennai, before joining the Tribunal. Mr. Rao was a prolific story writer in Telugu. I could persuade him to write three articles for us – even after he stopped writing.

1. My life in Central Excise : A reminiscence

2. A student's view of two SC judgements : Z B Nagarkar and Duli Chand

3. Looking back; Some reminiscences

He even wrote a story on the humble paper-pin called gundusudi in Telugu. (which were in abundance in our offices in those days).

He used to be in touch with me through e-mail and it was always educative and informative, for me. Just last month, I sent him a mail;

Once you told me that Gollapudi Maruti Rao1 called you over phone and asked you to write a story quickly. Suddenly you noticed the humble pin (gundusudi) on your desk and you asked whether you can write a story on gundusudi, which you ultimately did and this incident spurred the interest in me on what could be the story on gundusudi. Now when I got the book with the gundusudi, I find Gollapudi saying that he sat in your office and asked you to write a story and on your asking what story, he suggested that you write on gundusudi. Now this is a literary mystery for me whether he asked you to write on gundusudi or you suggested the gundusudi. I think both of you should sit together, recall the incident and come to a unanimous conclusion for the sake of literary precision. I am ready to host the literary tea party, not very particular about tea, which can be substituted with any choice liquid.

1. Gollapudi Maruti Rao is a famous writer and a former director of All India Radio.

On 12.11.2017, he mailed me,

I will be delighted to spend a little time with you. Recently I had a fall in my bedroom and had a small fracture; my left foot is plastered. So, I am somewhat chair and bedbound. But I would like to spend a little time with you, preferably in the afternoon after 3 p.m.

I am sorry I have to deny myself a long chat with you but I love to see you and exchange views for a little while. Old age is punishing but has its own rewards!

I planned to meet him during the first fortnight of this month, but that could not take place due to a death in my family and now it's too late. I missed him.

His last mail to me was on 10.12.2017, in which he mentioned, "The advantage of exercising every day is that you die healthier." He died on 13.12.2017

I am sure he died with a smile.


 RECENT DISCUSSION(S) POST YOUR COMMENTS
   
 
Sub: condolences

Heart felt condolences. May his soul rest in peace.
G.Jayaprakash, Superintendent(Retd)

Posted by Jayaprakash Gopinathan
 

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.