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Service Tax: Penalty u/s 78 - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. - Tri

Central Excise: CENVAT credit - use of Furnace Oil - On basis of merely information indicated in the books of accounts of the respondents, it can not be conclusively said that cenvatable Furnace oil has been utilized for setting up of fixed immovable structures - Tri

Central Excise: Quantum of penalty - Tribunal erred in reducing the amount of penalty - Tribunal, failed to take into consideration the law laid down in the case of Dharamendra Textile Processors - SC

Central Excise: Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if the goods were not removed from the factory - Since the goods have been sold by the appellants, the N/N. 67/95-CE, is not applicable. - Tri

Customs: Valuation - import of cineprints - whether the amount of license fee remitted by the appellant to the supplier of cine prints needs to be included in the Assessable Value? - Held Yes - Tri

Customs: Classification - import of Cameo Carving - classified under CTH 9601 9090 or not? - the Carved Shell Articles i.e. Worked Coral has been declared as Free imports, and hence nothing survives in the order passed by the lower authorities - confiscation and penalty set aside - Tri

Customs: Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally discharged - confiscation order vacated - Tri

Income Tax: Addition on account of the receipts on dissolution of trusts - receipt in the capacity of beneficiaries - the addition cannot be upheld on the applicability of section 56(2)(vi) as the money received by the assessee is not "without consideration" - Tri

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

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