Jurisprudentiol – Thursday's cases

By Vijay Kumar

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

Retail packs of 'Cadbury Dairy Milk Gold' and 'Cadbury 5 Star' sent to job-worker for re-packing into assorted packs called 'Celebrations' - duty payable u/s 4A and not section 4 of the CEA, 1944: CESTAT

DURING the period of dispute, two of their products “44 gms Cadbury Dairy Milk Gold” and 20 gms. “Cadbury 5 Star” packed in retail packs with MRP printed on them were cleared to their job-worker M/s Dr. Writer Foods Products Ltd., Satara in cardboard cartons called “outers” which contained certain number of bars of chocolates. The dispute in this case is about the duty payable on the clearances of “Dairy Milk Gold” and “5 Star” chocolates in card board boxes by the appellant to their job-worker.

Income Tax

Whether when assessee fails to rebut quantum addition made by AO in respect to undisclosed income found during search, penalty is warranted in such circumstances - YES, rules ITAT

ASSESSEE firm is a builder and developer belonging to “Earth Group” - a search was conducted u/s 132 on the group - two diaries marked as A-11 and A-12 were found and seized – the partner of firm stated that diary A-11 contained all payments received by cheque whereas all cash sale receipts were recorded in the diary A-12 and admitted that cash receipts were in the nature of on money receipts and payments which were not reflected in the regular books. However, the transactions in diary A – 12 were fully recorded in the books.

Service Tax

Assessee giving his own interpretation without informing Department - Extended period applicable: CESTAT

THE Respondent has raised the argument that the demand is time barred. It is seen that these impugned Commissions were not reported in ST3 returns filed. An assessee on his own giving an interpretation of law and not bringing the relevant matters to the notice of the department will be a fit case for invoking extended period of time.

See our columns Tomorrow for the judgements