Jurisprudentiol – Monday's cases

By Vijay Kumar

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

Clandestine removal – pre-deposit ordered by Commissioner(A) not paid, hence appeal rejected - CESTAT asks appellant to make deposit and furnish bank guarantee and remands matter to adjudicating authority for de novo decision.

A Modification application was filed against the said Order but the same was rejected by the Commissioner of Central Excise (Appeals) and the appellants were again directed to deposit 50% of the duty demanded and penalty imposed within ten days of receipt of the order. Finding that the order was not complied, the Commissioner of Central Excise (Appeals) dismissed the Appeals.

Income Tax

Property sold to IOCL for Rs. 99 Lakhs – Registration value Rs. 3.92 Crores – AO passes order before getting Valuation Officer's Report - right of an assessee conferred under Section 50C of the Act is a valuable statutory right: Alternative remedy cannot be a bar for writ where fundamental right is breached or there is violation of statutory provisions. – High Court

The right of an assessee conferred under Section 50C of the Act is a valuable statutory right available to protect his interest against any arbitrariness which may creep in while fixing the value of the capital gain and that is the safeguard given to the assessee. The petitioner must be given an opportunity to take advantage of the valuation report that may be filed by the statutory authority and therefore, the contention of the counsel for the respondent that the appellate remedy is available cannot be countenanced. Alternative remedy cannot be a bar for exercise of extraordinary jurisdiction under Article 226 of the Constitution of India in cases where fundamental right is breached or there is violation of the statutory provisions.

CESTAT

Letter by Superintendent conveying order passed by the Commissioner – Appeal lies before Tribunal and not Commissioner (Appeals) – CESTAT.

THESE appeals are filed by the appellant against the orders of the Commissioner (Appeals) who held that an appeal against the order of the Commissioner is not maintainable before him.

The law does not countenance a situation where the person is rendered remediless

Tomorrow is a holiday to celebrate the Birthday of the father of the Nation. Perhaps the best celebration should have been to work an extra hour in his honour.

Tomorrow is a Holiday.

See our columns on Monday for the judgements