Jurisprudentiol – Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Condonation of delay - jurisdiction has to be conferred and cannot be assumed - Tribunal is a creature of the statute itself and there can be no inherent power beyond what is prescribed under Section 35C of the Central Excise Act - CESTAT

Jurisdiction has to be conferred on any appellate authority by Parliament and it could not be assumed inasmuch as though Parliament prescribed a period of six months for the filing of an application for rectification of mistake in a final order passed by this Tribunal, they did not choose to confer jurisdiction on this Tribunal to condone any delay beyond this period.

Income Tax

Assessment after merger with another company - Company no longer in existence cannot be an assessee by any stretch of imagination - ITAT

The Scheme of Amalgamation was in effect from 1st April, 2004. The AO was duly informed by the assessee vide its letter dated 29/6/2004 addressed to the ACIT , Circle 12(2), Bangalore which has been duly acknowledged by the latter. This goes to prove beyond doubt that the AO was well aware of the fact that the assessee was in non-existence as on the dates on which the assessment proceedings have taken place and subsequent order passed. The company which was no longer in existence cannot be an assessee in any stretch of imagination.

Customs

Export of bought out spares and consumables subject to processes like inspection, testing, repacking, re-labeling by 100% EOU does not violate Notifications 52/2003- Cus and 22/2003-CE – ‘Manufacture' as defined in FTP applicable and not the definition under Central Excise Act – CESTAT

When Development Commissioner permits an activity in 100% EOU , in case of contradictory stand by Customs, matter to be referred demi officially to Board for clarifications – Exports permitted by Development Commissioner within the knowledge of Customs – No merits in impugned order, liable to be set aside

See our columns Monday for the judgements