Jurisprudentiol – Monday's cases

By Vijay Kumar

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

It is to be presumed that postal authorities had delivered letter to addressee before hearing date - CESTAT

A notice was sent under speed post and it was posted on 22.11.2010 and reached the destination on 26.11.2010. The basis for alleging that the notice was received by the appellants only on 30.11.2010 during the late hours of 30th of the said date is the stamp affixed on the cover of the notice received by the appellants themselves. The stamp of the appellant company is relation to the inward matter discloses that the cover was recorded to have been received on 30.11.2010 at 16.30 hrs. That cannot be a proof of receipt of the notice by the appellants on the relevant date and at relevant time.

Income Tax

Whether, in case of reassessment, Revenue is mandated by law to suo moto supply copy of 'reasons to believe' recorded by AO - NO, rules HC

THE issues before the Bench are - Whether, in the case of reassessment, Revenue is mandated by the law to suo moto supply copy of 'reasons to believe' recorded by the AO and whether when assessee fails to demand reasons for reopening assessment because of lack of knowledge about his right to do so, he cannot avail such right at the appellate stage. And the verdict goes against the assessee.

Customs

Goods cleared under DEPB Scheme cannot be treated as exempted goods - Prima facie Education Cess payable - Pre-deposit ordered: CESTAT

MADRAS High Court held that goods cleared under DEPB Scheme cannot be treated as exempted goods. In the present case also duty has been paid by making debit entry in the DEPB scrip. Hence, prima facie, no merit in the applicant's case the goods in question were exempted from payment of duty; therefore no ground to waive the pre-deposit of education cess in respect of duty paid on the goods in question.

See our columns Monday for the judgements