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Showing 381 to 400 of 658 Records

• 2007 (11) TMI 283
  

  Petitioner request for relief u/s 220(2A), that is for waiver of interest payable on the delayed payment of tax demanded pursuant to a notice issued under section 156 of the Act and for defaulting in payment of tax beyond the permitted period – Commissioner rejecting the request showing non co-operation of assessee with department for concluding the assessment – held that assessee had non bona fides to claim the benefit of waiver of interest u/s 220(2A)

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• 2007 (11) TMI 282
  

  Benefit of the proviso to Section 80 HHC (3) – there is no factual finding recorded by the High Court as to whether the sales made through the export houses by the assessee is supported by a disclaimer certificate from such export houses - if the assessee is a supporting manufacturer on his producing such disclaimer certificate the assessee would be entitled to claim the benefit - fresh computation is now required to be done - matter is remitted for fresh computation by the Assessing Officer

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• 2007 (11) TMI 281
  

  Valuation of obsolete items as certified by the auditors can not be rejected on the ground that list of obsolete items was not produced by the assessee - "written back" and "written off" of depreciation are two different terms therefore adjustment made by assessee under circular with regard to deprecation and working out of relief u/s 32AB can not be denied - Interest from customers and sales tax set off are eligible for deduction u/ s 80 HHC

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• 2007 (11) TMI 280
  

  Price escalation – demand of interest from the date of original clearance of goods – it is clear that there is no time gap between issuance of supplementary invoice and price escalation - held that, since duty was paid immediately after escalation of price without any delay, demand of interest is not justified – revenue’s appeal rejected

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• 2007 (11) TMI 279
  

  Tax deposited before issue of SCN –Assistant Commissioner dropped the penalty without considering the matter on merit but simply following the decision of the Tribunal in the case of Rashtriya Ispat Nigam Ltd. v. Commissioner , which was upheld by SC - CCE in exercise of power u/s 84 revised the adjudication order and imposed penalty holding that imposition of penalty equal to tax is mandatory - impugned orders are set-aside and matters are remanded back to the adjudicating authority

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• 2007 (11) TMI 278
  

  Department seeking repeated adjournments – dept. has already taken 2 adjournments, on the ground that it was engaging a Special Counsel to argue its case – now, another request for adjournment has been made on the same ground - However, accepting the request of the Department, the case is now adjourned as a last chance. In case, no representation is made by the Dept. on that date, the matter will be decided on merits, as more than 6 months have already elapsed from the time of grant of the stay

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• 2007 (11) TMI 277
  

  Clandestine removal – seizure - No evidence shown by petitioner to prove that goods were brought from sale depot – therefore, duty payable on the actual quantity already seized by the Dept. as well as the corresponding penalty are sustained - petition under Article 226 of the Constitution of India, is not acceptable - But in the absence of bifurcated figures, and in view of the fact as to whether the larger duty levied from the petitioners is sustainable in the eye of law, matter is remanded

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• 2007 (11) TMI 276
  

  Whether Lean Gas produced by Gas Authority of India Ltd. (GAIL) is a manufactured marketable final product or by-product - alleged by the Department that assessee had cleared Lean Gas in bulk u/ch 2611.21 claiming nil rate of duty - no clearance has been given by Committee in favour of the Central Govt. which had preferred the present civil appeals - appeals filed by dept. are dismissed on the factual aspect, namely, that in the SCN, there is no allegation that Lean Gas is the final product.

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• 2007 (11) TMI 275
  

  Refund -appellants has been granted a license from the telegraph authorities to run a private telephone exchange –appellant’s contention was that since they are only franchisee of BSNL, for which they receive a fixed commission; they are not liable to pay the service tax - Since the main contractor i.e. DoT has already paid the tax for telephone services, no service tax can be demanded from them – matter remanded for fresh decision in view of Board’s Circular No. 32/C/2000-CX, dt. 28-12-2000.

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• 2007 (11) TMI 274
  

  Appellant was engaged in the business of clearing and forwarding, came to know that tax is payable only after visit by the officers in July, 2004 - they have paid the duty on 22-7-04 and the interest involved - appellant is a small scale service provider and was new to the profession - Commissioner has sustained the penalty on the ground there was a delay of 1098 days (more than three years) in paying service tax which on the facts of the case is incorrect – penalty waived

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• 2007 (11) TMI 273
  

  Tribunal remanded the matter to decide the issue of classification of the service - present appeal relates to the question whether the Appellants should have been registered for providing service under C/F Agent service or under Business Auxiliary Service - once the issue for classification of service is decided by the Appropriate Authority, the Registration Certificate if necessary can be suitably amended. Hence, there is no merit in this separate appeal

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• 2007 (11) TMI 272
  

  Appellants purchased BSNL post-paid/pre-paid Cellular SIM Cards and sold the same in the market. They have only received certain amount of profit - they have only done the activity of purchase and sale which comes within the purview of ‘sale of goods’ and only sales tax is attracted - Commissioner (Appeals)’s finding that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not correct

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• 2007 (11) TMI 271
  

  Allegations with regard to overvaluation of the goods to claim DEPB credit - wilfully procured inferior fabric from the market and than at the time of export, deliberately overpriced the same at Rs. 60/- per metre - final assessment of the Shipping Bills above at a value of Rs. 16 per metre for DEPB purposes was rightly ordered in impugned order – penalty of Rs. 5,20,000/- has been rightly imposed u/s 114(i) and 114(iii) of the Customs Act – appeal dismissed

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• 2007 (11) TMI 270
  

  Revenue pleaded that ITAT is not right in holding that the assessee was justified in declaring its income from interest on FDRs on a cash basis when the evidence clearly show that it has been accounted on a mercantile basis - Once it has been held that the assessee has been regularly following the cash system of accounting for the interest income earned from the bank, there is no room left for HC to entitle revenue to compel the assessee to follow the mercantile system of accounting

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• 2007 (11) TMI 269
  

  Out of refund claim of Rs. 20,59,373/- Original Authority sanctioned refund of only Rs. 16,41,737/- and refund of balance amount was rejected on the ground that the appellant was not able to produce the proof of payment - Since the fact of payment has been recorded by the department in the SCN and also in the OIO, the rejection of an amount of Rs. 4,17,636/- on the ground that the appellant did not produce proof of payment is not sustainable

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• 2007 (11) TMI 268
  

  Inputs received from the supplier who manufactured goods (inputs) on job-work basis – Credit – documents issued - There is no dispute about the duty paid nature of the goods manufactured on job work basis and that the duty has been paid by supplier on such goods - Therefore, in the peculiar facts and circumstances of the case, credit taken cannot be held to be irregular. No case has been made out by revenue for interfering with the orders of the Commissioner (Appeals)

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• 2007 (11) TMI 267
  

  Notification No. 8/03 as amended by Not. No. 30/03 - exemption granted by a notification to a particular class of small manufacturers, Subsequently the exemption was restricted to a still smaller section, and now it has been confined to industries of a smaller size - reduction has been challenged by the petitioners on the ground of arbitrariness - in matters of taxing statutes HC cannot ask why the State has chosen to impose tax on some and not on others – no arbitrariness – petition dismissed

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• 2007 (11) TMI 266
  

  Deductibility of the “entire expenditure” incurred under “completed contract method of accounting” - business of construction and sale of multi-storeyed office-cum-shopping complex - assessee has to provide air-conditioning to the shops and to allot car parking facility – amount received for providing above facility are assessable in year of receipt & could not be spread over several years – legal and advertisement expenses entitled to deduction in full in the year in which it was incurred

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• 2007 (11) TMI 265
  

  Insulating Liners and GFNIL are not same - Glass Filled Nylon Insulating Liners (GFNIL) are classifiable as ‘Other Articles of Plastics’ covered by Entry 39.26 as contended by the assessee – not classifiable u/h 85.46 as ‘Electrical Insulators of any Material’ as contended by the Department - it is quite possible that the liner in question is capable of falling simultaneously under both the Entries quoted above – hence in a classification dispute, the benefit should go to the assessee

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• 2007 (11) TMI 264
  

  Whether the appeals filed against the protective assessments require to be allowed without going into the merits, merely because a substantive assessment (passed by the Income Tax Officer/assessing authority) is set aside by the superior forum – Held that tribunal is not justified n allowing the department’s appeal without going into merits of the case – either tribunal could have kept the appeals filed by the Department pending or in the alternative, it could have decided the appeals on merits

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