TIOL-DDT 133 · the untouched capture
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<html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 133</font><br> 10 06 2005<br> Friday</b></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>Committee of Commissioners - Board rectifies lapses</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In <b>DDT 115 - 16 05 2005</b>, we had pointed out certain lapses in the notifications appointing the committees to review the orders of Commissioners. <br> <br> <b>We had pointed out,</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But the Board’s list of committee of Commissioners to review the orders of Commissioner (Appeals), does not contain Commissioner (Appeals) Hyderabad-III. This means the orders of the Commissioner (Appeals) Hyderabad-III will not be reviewed and there cannot be any appeal against the orders of this Commissioner (Appeals). <br> <br> This has now been rectified. <br> <br> <b>We had also pointed out,</b><br> <br> Similar notification is issued under Customs for appointment of committee of Commissioners to review the orders of Commissioners of Customs (Appeals). <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_040.htm">Notification No. 40/2005-Cus (N.T)</a>, dated 13-5-2005. But there is a problem here also. A Commissioner of Central Excise (Appeals) is also a Commissioner of Customs (Appeals) within his jurisdiction. Now who will review the orders of a Commissioner of Central Excise (Appeals) passed in his capacity as a Commissioner of Customs (Appeals)? Obviously the same committee!. No this committee of Commissioners of Central Excise is not vested with the powers of a committee of Commissioner of Customs. There should have been notifications issued similar to Notification Nos. 23-C.E. (N.T.) & 38/2005-Cus (N.T.) dated 13-5-2005 to empower with the committee of Commissioners of Central Excise with the powers of committee of Commissioner of Customs. <br> <br> This has also been rectified with Committees being appointed to review orders of Commissioner of Central Excise (Appeals) as Commissioner of Customs (Appeals) .<br> <br> See <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/exnt05_029.htm">Notifications 29</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/exnt05_030.htm">30 /2005- Central Excise</a> (NT), <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_046.htm">No. 46</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_047.htm">47 /2005- Customs (NT)</a> all dated 8.6.2005</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006633">Drawback on exports in CKD/SKD condition</font></b><br> <br> Board clarifies that drawback is allowable even on goods exported in CKD/ SKD/ unassembled condition. However, in order to safeguard revenue, it may be ensured that All Industry Rate of Drawback and Brand Rate of Drawback are extended to goods exported in CKD/SKD/unassembled condition only if the exporters furnish adequate evidence to substantiate that all the components /parts, etc. being exported constitute the complete export product. <br> <br> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2005/cuscir05_026.htm">CBEC CIRCULAR NO. 26 / 2005-Cus., Dated: June 8, 2005</a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006633">State v State – writ by government – is it fair?</font></b><br> <br> <b>For Whom the Bells Toll</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the olden days, our Maharajahs used to have big loud bells outside their palaces which the citizens could ring at any time to get instant justice from the King – especially against his own regime. The modern version of this bell is the writ petition before the High Courts. It’s a facility for the citizen against the authority and arrogance of the State. But can the King toll the bell? Can the state go in writ against a court or authority? Obviously there is no bar and recently the Revenue Department went in writ petition to a High Court against a stay order of the Tribunal and the High Court found the Tribunal’s order patently wrong. Right or rights; should we undermine the prestige of established organisations – See '<b>TIOL Exclusive'</b> on this interesting case. <br> <br> <font color="#FF6666"><b>Until Monday with more DDT<br> <br> Have a weekend. <br> <br> Mail your comments to</b></font> <b>vijaywrite@taxindiaonline.com </b></font></p> </body> </html>