TIOL-DDT 2028 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2028 </font><br>
21.01.2013 <br>
Monday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Revolutionary Appellate procedure in Surat Central Excise </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Commissioner of Customs, Central Excise and Service Tax(Appeals), Surat-I & II (same officer) has issued certain instructions for streamlining the working procedure in his office. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">His letter is reproduced here as it is,so as to provide a proper understanding of the learned Commissioner's directions/advice/guidelines/interpretation. Read on </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Henceforth, all the Appeals and other Statutory Applications/matters, will be processed and handled through, specially designed/customized Government files only. Under <font color="#FF0000">no-circumstances</font>, appeal or any such official and statutory matter will be <font color="#FF0000">proceed</font> and handled through any private and other than above prescribed files. There is a file colour code prescription office order issued for , specifying the file colour code for above stated<font color="#FF0000"> customize</font> official files. Hence, the relevant matter of any particular jurisdiction or category of work, will be handled through <font color="#FF0000">the that</font> prescribed colour official file only. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Henceforth, all the Stay Applications, Delay Condonation Application/Other Misc. and Statutory Application, received in the Office of the Commissioner (Appeals) Surat-I & II, during a week will be listed out, for Personal Hearing on every Wednesday of the following week (next working day if it happens to be <font color="#FF0000">the</font> holiday). Forenoon Session of every Wednesday, is reserved or scheduled for the such work of Office of the Commissioner (Appeals), Surat-I, Commissionerate, and Afternoon Session of <font color="#FF0000">the</font> every Wednesday, is reserved or scheduled for <font color="#FF0000">the</font> such work of Commissioner (Appeals),Surat - II. Thereafter, disposal of such matters, main appeal will be listed out or scheduled for Personal Hearing in chronological order of date of its filling, except group cases,bunch cases, same assessee cases, and same issue cases etc. in due course of time in regular manner. An arrangement <font color="#FF0000">have</font> been made in the Office of the Commissioner(Appeals), Surat-I & II for issuing Notice of Personal Hearing, its date and time to beheld on every Wednesday, by way of stamping the Notice, duly and properly signed and ensuring its service and delivery on the spot after filling of such applications/matters immediately, along with the proper acknowledgement of receipt of such applications, in the Office of the Commissioner (Appeals), Surat-I & II. There will be no separate hard copy of notice for such purpose issued and sent to the Appellant/Consultant/Advocate/Authorized Representative for such purpose. <font color="#0000FF">Due to the time factor and statutory limit prescribed under Section 35F-Second Proviso of Central Excise Act, 1944. The receiving Officer of the Office of Commissioner (Appeals), Surat-I & II, as well as the person/representative, filing such matters will ensure that they get such notice of Wednesday hearing, at the time of filling and completion there of. In respect of applications received if any, by Courier or Speed Post, this office order is displayed on notice board of Office of the Commissioner (Appeals), Surat-I & II, as fixed scheduled notice of aforesaid matters, and it will be taken up, during Reserved and Scheduled time every following Wednesday, following the week of filings/receiving.</font> The Wednesday is fixed after long considerations and factoring in such work schedule in the CESTAT Bench at Mumbai, and Ahmedabad and for the convenience, availability and certainty of Advocate, Consultant, Authorized Representative/Appellants. Hence all are requested to take<font color="#FF0000"> a</font> notice of it and avoid filling any adjournment application for such purpose. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">[Colour highlighting in <font color="#FF0000">red</font> and <font color="#0000FF">blue</font> is done by DDT]</font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Much Obliged Your Lordship! </font></strong></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=340&filename=notification/excise/2012/excirmics12_003.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Surat Commissioner, Customs, Central Excise and Service Tax (Appeals) Letter F.No. I/Estt-Adm/SRT II/APPEALS/2012 , Dated: December 31 , 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Ink Colour whether Blue or Black, does not matter: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN</strong> application was filed for seeking extension of the Stay order passed by the CESTAT.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Registry issued the applicant a Show-Cause notice pointing out certain defects in the Miscellaneous Application filed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The defect, apparently, was in the colour of ink used for signing the Miscellaneous application. Inasmuch as the first copy of the application was signed in "BLUE INK" and the other copies were signed in "BLACK INK". </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the matter was heard, the Bench was not impressed with the ALLEGATION levelled of there being any "defect" in the Miscellaneous Application. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One
glance at the application and the Bench said - "<font color="#FF0000"><em>...we
find no defect in the application</em></font>."</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench then proceeded to grant extension of Stay of recovery by relying upon inter alia the decision of <em>CCE, Mangalore vs. Indian Oil Corporation Ltd.</em> <strong><font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2010/2010-TIOL-695-HC-KAR-CX.htm" target="_blank">2010-TIOL-695-HC-KAR-CX</a></font></strong> by holding that the applicant is not, in any way, responsible for the pendency of the appeal. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2013/2013-TIOL-130-CESTAT-MUM.htm" target="_blank">2013-TIOL-130-CESTAT-MUM </a></font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also read - <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=376" target="_blank">The Green Ink Controversy</a></strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=376">- <strong>DDT 07 - 09.12.2004 </strong></a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Pay Education Cesses for exempted clearances made under Notf. 108/95-CE, says CERA </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> Netizen writes in: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Exemption notifications are always in the news. And the Notification 108/95-CE has an uncanny ability to always hog the limelight. Some years back, the DGCEI brought it in to the news by alleging (and rightly so) that JBIC (Japan Bank of International Co-operation) is not an International Organization as defined in the notification and hence the assessee is not entitled for the benefit of the notification. However, in all the cases, the benefit of the demand being hit by limitation was extended as the clearances were made on the basis of certificates issued by project authorities. <strong>See</strong> <strong><font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2011/2011-TIOL-600-CESTAT-MUM.htm" target="_blank">2011-TIOL-600-CESTAT-MUM</a></font>, <font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2011/2011-TIOL-1427-CESTAT-MUM.htm" target="_blank">2011-TIOL-1427-CESTAT-MUM</a></font> & <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2011/2011-TIOL-1636-CESTAT-AHM.htm" target="_blank"><font size="1">2011-TIOL-1636-CESTAT-AHM</font></a></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Coming back to the notification, it exempts goods when supplied to the United Nations or an International Organization for their official use or supplied to the projects financed by the said United Nations or an international organization and approved by the Government of India, from the <strong>whole of </strong>- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(i) the duty of excise</strong> leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944); and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(ii) the additional</strong> duty <strong>of excise </strong>leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957): </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, it is the turn of the CERA to tighten the screws in respect of such clearances. The CERA does not per se object to the exemption availed by the assessees in terms of the notification 108/95-CE but says that it is only the duties referred above that are exempted and not the "Education Cesses". </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CERA, it appears , seems to have placed reliance on the Himachal Pradesh High Court decision in <em>Indo Farm Tractors & Motors Ltd</em>. <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2007/2007-TIOL-724-HC-HP-CX.htm" target="_blank"><font size="1">2007-TIOL-724-HC-HP-CX</font></a></strong> and concluded that in view of the said decision the assessee is required to pay the Education Cesses in respect of all clearances effected in terms of notfn. 108/95-CE. The High Court had in this case held that - <font color="#663399"><em>The contention of the petitioner that the Education cess is levied @ 2% of the aggregate of the duties and since the petitioner has been exempted from paying excise duty, this 2% cess cannot be calculated is not tenable. The excise duty can always be calculated even if it is not collected and on this notional calculation, the education cess can be calculated. This cess has to be collected in terms of the Finance Act. </em></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The field formations are also reminded of the Supreme Court decision in <em>Mewar Bartan Nirmal Udyog</em> <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2008/2008-TIOL-188-SC-CX.htm" target="_blank"><font size="1">(2008-TIOL-188-SC-CX)</font></a></strong> where it is held that a notification of exemption has to be interpreted in terms of its language and where the language is plain and clear, effect must be given to it. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, demand notices are being churned and confirmed with amazing speed and in view of the New Year Circular, assessees are having harrowing time. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, while reporting the decision in Indo Farm Tractors & Motors Ltd. You (TIOL) had mentioned about the following view taken by the Central Board of Excise & Customs - </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ F.No . 334/3/2004- TRU dt . 8.7.2004 </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Issue no. (2): Whether goods that are fully exempted from excise duty/customs duty or are cleared without payment of excise duty/customs duty (such as clearance under bond or fulfilment of certain conditions) would be subjected to Cess. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>Clarification</strong>: the Education Cess is leviable at the rate of two per cent of the aggregate of all duties of excise/customs (excluding certain duties of customs like anti dumping duty, safeguard duty etc.) levied and collected. If goods are fully exempted from excise duty or customs duty, are chargeable to Nil duty or are cleared without payment of duty under specified procedure such as clearances under bond, there is no collection of duty. Thus, no education cess would be leviable on such clearances. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ F. No. 345/2/2004-TRU (Pt.), dated 10-8-2004 </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Issue No. (2):</strong> Whether goods that are fully exempted from excise duty/customs duty or are cleared without payment of excise duty/customs duty (such as clearance under bond or fulfilment of certain conditions) would be subjected to Cess. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Clarification:</strong> The Education Cess is leviable at the rate of two per cent of the aggregate of all duties of excise/customs (excluding certain duties of customs like anti-dumping duty, safe guard duty etc.), <strong>levied and collected</strong>. If goods are fully exempted from excise duty or customs duty, are chargeable to NIL duty or are cleared without payment of duty under specified procedure such as clearance under bond, there is no collection of duty. Thus, no education cess would be leviable on such clearances. In this regard, letter D.O. No. 605/54/2004-DBK, dated 21st July, 2004 issued by Member (Customs) may also be referred to. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Circular No. 5/2005- Cus dated 31.1.2005 ( F.No . 605/54/2004- DBK )- </font></strong></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Imports against Advance Licence are exempt from all duties of customs and, therefore, it follows that Education Cess at 2% would not be leviable on such imports. In the case of imports under DFRC , the additional duty of customs is payable and, therefore, Education Cess is also payable. On the same principle, Education Cess is also payable in case of imports under EPCG Scheme under which the goods attract a concessional rate of duty of 5%. However, in the case of imports under DEPB Scheme the position is slightly different. As per the notifications governing imports under DEPB Scheme, the basic duty and additional duty are exempt subject to the condition that the duties leviable on the goods are debited from DEPB . In other words, in the case of DEPB Scheme, though the imports are governed by an exemption notification, the fact remains that in case of such imports the duty is debited from the DEPB Scrip. Therefore, it has been decided that in the case of imports under DEPB Scheme, the Education Cess @2% would also be debited from the DEPB Scrip. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Probably, just like the departmental officers not recognizing the existence (when it comes to extending benefit to an assessee) of the aforesaid Circulars, the CERA too feigns ignorance and merrily continues to inflate its "Revenue figures" without bothering about its ramifications." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We had covered this issue extensively in <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=NjQ5NQ==" target="_blank"><strong>DDT 759 - 11.12.2007</strong></a>.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It would be wishful thinking to expect the Board to come out with a clarification and settle the issue once for all. In the meantime, it is prudent to rein in all such agencies, which exhibit this care a damn attitude! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Nonagenarian Superintendent felicitated </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Nonagenarian_Superintendent.jpg" alt="Legal Corner Icon" width="318" height="193" hspace="5" border="0" align="left"><strong>VASUDEO</strong> Sakharam Bhadgaonkar is 94 years old. He retired after putting in 35 years of service and has been receiving pension since the past 35 years. He is fit and healthy, goes for his daily morning and evening walks and does not require any walking stick, hearing aid or for that matter any spectacles. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He joined the Central Excise Department on 27.08.1942 and retired on 31.10.1977 as Superintendent of Central Excise, Bombay. </font></p>
<p align="justify"><strong><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Last Saturday, he was at NACEN, Bhandup, Mumbai. </font></em></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Wondering, what was he doing there? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He was felicitated by the Central Excise & Service Tax Superintendents Association, Mumbai along with many other retired Superintendents who were very much younger to him - by three decades and more. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When asked to speak a few words, he thanked everyone with tears in his eyes, for having remembered him and making him feel as being on top of the world. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He was up to date for he enquired with the retirees about the "Negative list" in Service Tax and also the much talked about Board Circular on recovery issued in the New Year. Drawing a parallel with the Tariff Item system of classification, in vogue during his tenure in the department, and Service Tax, he said it was something like TI 68 AGNOES (All Goods Not Elsewhere Specified). With some funny anecdotes of his career, he mesmerized everyone with his sharp wit and memory. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is good to see an Association remembering a veteran like Vasudeo and felicitating him. We are sure this gesture will add a few more years to the inspiring life of Mr. Vasudeo Sakharam Bhadgaonkar. May he live to a hundred - and more! <a></a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> - Tuesday's cases</font></strong></font></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">If on basis of an agreement between State authority and concessionaire for construction of roads, contractor is authorised to collect toll charges from the users of roads for services rendered and entire activity is done on Build-Own/Operate-Transfer basis, there is no service tax liability - Demand of Rs.30 Crores set aside: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is an ideal road builder and engaged in construction of highways i.e widening of the existing two-lane carriageway from KM 0/115 to KM 23/509 of Thane-Bhiwandi bye-pass road. The Public Works Department (PWD) of Government of Maharashtra awarded the contract for this purpose. To compensate the appellant for undertaking the work they were authorised to collect tolls from the users of the road at various places. The appellant collected tolls from the users. Let aside the fact that the departmental officers had commuted by this road and waved their identity card for not paying toll on more than one occasion, when it came to Service Tax, they were not the one to waive the demand notice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The department was of the view that the appellant was required to discharge service tax liability on this activity under the category of "Business Auxiliary Service" and accordingly a show-cause notice dated 21/10/2011 was issued demanding a service tax of Rs.30,30,07,734/- on the total toll collection of Rs.264,06,80,930/- during the period 2006-07 to 2010-11. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether for claiming Sec 54F benefits, it is essential for assessee to invest in residential house in his own name and not his wife - NO: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong> is a retired individual from IOCL. He had earned income by ways of salary, house property and other sources. He had inherited 50% share in a residential house from his father in 1968. The other half share was inherited by his brother. In the year 2008, both the brothers jointly sold the property which gave rise to proportionate capital gains in the assessee's hands. The assessee had claimed deduction u/s 54F on the ground that the sale proceeds were invested in the acquisition of a vacant plot for Rs. 31,25,100/- and the purchase of a residential house for Rs. 34,35,700/- in the name of his wife. During assessment, the AO observed that u/s 54F, the investment in the residential house should be made in the assessee's name. AO had reduced the deduction and computed the capital gains accordingly. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On appeal, CIT(A) accepted the assessee's contention. On further appeal by the Revenue, Tribunal agreed with the decision of the CIT(A) and in doing so followed the judgment of the Madras and AP HCs and also another judgment of the Karnataka High Court. The Tribunal also observed that Section 54F being a beneficial provision enacted for encouraging investment in residential houses should be liberally interpreted. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Since case is made without minimum diligence required and in casual manner, sending such matter for de-novo consideration will be another round of harassment for the appellants and most likely another round for wasting time of Tribunal also in further litigation in second round - Order set aside and appeal allowed: CESTAT </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">WE</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> are not able to understand the meaning of the sentence "All these facts have also been admitted in the show cause notice." appearing in the said paragraph. <strong>If the adjudicator has understood the allegations in the SCN as admission by the appellant then the adjudication order is not worth examining at all.</strong> In the normal course when there are inaccuracies in adjudication, the Tribunal sends the case back for a de-novo consideration. But we are of the view that in this case the Revenue's case is without any substance and made by its own mistakes of numerous types and without an effort to understand the issues involved. Since we consider that this is a case made without the minimum diligence required, sending such matter for de-novo consideration will be another round of harassment for the appellants and most likely another round for wasting the time of the Tribunal also in a further litigation in second round. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Day </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
</body>
</html>