TIOL-DDT 2119 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2119</font><br>
04.06.2013<br>
Tuesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CE - Hill Area Exemption - what is the meaning of substantial expansion ? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> Per Notification No. 50/2003-CE dated 10.06.2003, exemption is available to new units or units <em>which have undertaken <strong>substantial expansion</strong> by way of increase in installed capacity by not less than twenty five per cent, on or after the 7th day of January, 2003.</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC in Circular No. 772/5 /2004-CX, dated 21.1.2004 clarified that "<em>Increase in installed capacity of an existing unit by not less than 25% should be the result of installation of additional plant and machinery. Any increase in the installed capacity by means other than installation of additional plant and machinery would not qualify for the benefit of exemption under "substantial expansion". </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some assesses had replaced their furnaces with higher capacity furnaces and claimed the exemption. The Department was of the view that "substantial expansion of an existing unit" means substantial addition of machinery and not merely by substantial expansion of production of a unit. The department, therefore, was of the view that since the assessee has simply replaced old furnace of 4 MT capacity with a new furnace of 6 MT capacity and there are no additions in the plant and machinery, the same cannot be considered as substantial expansion. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal was of the view that the <em>addition/expansion of machinery which results in at least 25% increase in installed capacity is enough and expansion or addition can be by the way of replacing existing machinery with machinery with higher production capacity.</em> <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=34&filename=legal/cestat/2010/2010-TIOL-1039-CESTAT-DEL.htm" target="_blank"><font size="1">(2010-TIOL-1039-CESTAT-DEL)</font></a></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner took the matter to the High Court and the Uttarakhand High Court last week upheld the CESTAT order and dismissed the revenue Appeal holding, in the event, <em>in replacement of existing plant and machinery, new plant and machinery have been installed and, by reason thereof, the erstwhile installed capacity is increased by more than 25 per cent thereof, such expansion effort will come within the four corners of the Notification dated 10th June, 2003. </em></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODg0Njc=" target="_blank">2013-TIOL-459-HC-UKHAND-CX</a> </font></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax - TDS on Purchase of Immovable Property </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<strong><em>TRANSACTIONS</em></strong><em> in immovable properties are usually undervalued and underreported. One-half of the transactions do not carry the PAN of the parties concerned. With a view to improve the reporting of such transactions and the taxation of capital gains, I propose to apply TDS at the rate of one percent on the value of the transfer of immovable property where the consideration exceeds Rs. 50 lakhs. However, agricultural land will be exempt"</em>, said the Finance Minister in his 2013 Budget Speech. Consequently, Finance Act 2013 inserted a new Section 194-IA in the Income Tax Act with effect from 1.6.2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the CBDT has amended the Income Tax Rules to prescribe the procedure for paying the TDS to the Government. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The TDS deducted has to be paid to the Government by the 7th of the following month and shall be accompanied by a challan-cum-statement in Form No.26QB. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Payment has to be made electronically into the Reserve Bank of India or the State Bank of India or any authorised bank. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The deductor shall furnish the certificate of deduction of tax at source in Form No.16B to the payee within fifteen days from the due date for furnishing the challan-cum-statement in Form No.26QB. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How to pay electronically and generate the challan and TDS Certificate? The Director General of Income-tax (Systems) WILL specify the procedure, formats and standards. Anyway you have time till 7th July to make the first payment under this new regime. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, when you bargain for a property worth more than Rs. 50 lakhs (in white), please inform the seller about the TDS liability. And don't forget to pay that deducted amount to the Government by the 7th of the next month. One of our Netizens had suggested that the collection of TDS should have been entrusted to the Registrar of immovable properties instead of burdening individual buyers with this burden. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please also see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17140http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17140">TDS on purchase of immovable properties - A procedural nightmare? </a></strong></font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2013/it13not039.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notification No. 39/2013, Dated : May 31, 2013</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Pre Shipment Inspection Agency Notified </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>DGFT has notified <em>SNG Inspection Services</em> with area of operation in Malaysia and Vietnam as one more Pre Shipment Inspection Agency (PSIA) </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice no. 15 (RE 2013)/2009-2014, Dated: June 3, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Even if I give a Show Cause Notice and Hearing, My Order is going to be the same - then why should I issue a Show Cause Notice? Defiant DC!</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong>Deputy Commissioner of Customs had the audacity to tell the High Court this. In an affidavit filed against a writ petition by an importer. The Deputy Commissioner told the Court, "<em>even if Hon'ble High Court directs to issue a show cause notice, the grounds of the show cause notice will be same as mentioned in 'Discussion and Findings' and the quasi judicial order may also be the same as mentioned in order in original dated 19.03.2013. Hence, I respectfully submit that issuance of a show cause notice may not serve the purpose of the Petitioner, as the order in original dated 19.03.2013 is an appealable and speaking order."</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court was not impressed with the wily wisdom of the Deputy Commissioner. And the Counsel for Revenue stated that the learned Deputy Commissioner had added these words to the affidavit without referring to the Counsel and even suggested that the offending part may be expunged. The High Court recorded its disapproval of the manner in which the affidavit in reply has been drafted and directed the Commissioner to assign this case to some other Deputy Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though this particular Deputy Commissioner had the temerity to file an affidavit like this, the fact is they all believe that Show Cause Notices and hearings are a waste of time, since the order is going to be the same in any case. That is why departmental adjudication is now a joke. Is it not power wasted on these arrogant upstarts? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What will happen to the Deputy Commissioner? Most probably he will get a promotion soon! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this case today. </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODg0NTg=" target="_blank"><font size="1">2013-TIOL-458-HC-MUM-CUS </font></a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Political Parties covered under RTI Act - Directed to furnish information - CIC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> a landmark order yesterday, the Central Information Commission ruled that political parties are covered under the RTI Act and were required to furnish information under the Act. The Order of course covered only 6 political parties, namely, Indian National Congress, Bhartiya Janata Party, Communist Party of India (Marxist) (CPM), Communist Party of India(CPI), Nationalist Congress Party(NCP); and Bahujan Samaj Party(BSP) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission noted the following facts:- </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(A) Legal/General </font></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) that the Political Parties are the building blocks of a constitutional democracy; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) that under Tenth Schedule of the Constitution, a Political Party can have a Member of the House disqualified in certain circumstances; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) that a Political Party is required to be registered by the Election Commission of India under section 29A of the Representation of People Act, 1951; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) that under section 29C of the RP Act, 1951, a Political Party is required to submit a report for each Financial Year to the Election Commission of India in respect of contributions received by it in excess of 20,000/- rupees from any person as also contributions in excess of 20,000/- rupees received from non-Government companies; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) that in exercise of its powers under Article 324 read with section 29A of the RP Act, 1951 , and rules 5 & 10 of the Conduct of Election Rules, 1961, the Election Commission has issued Election Symbols(Reservation & Allotment) Order, 1968, under which election symbols are allotted to various National/State Political Parties; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(f) that Election Commission can suspend or withdraw recognition of a recognized political party in the event of violation of provisions of Election Symbol(Reservation & Allotment) Order, 1968; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(g) that Central Information Commission's order dated 29.4.2008 directing the Political Parties to disclose their Income Tax Returns holds the field and is being complied with. </font></p>
</blockquote>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(B) Financial </font></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) that the Land & Development Office of the Ministry of Urban Development has allotted large tracts of land in Delhi to various Political Parties either free of cost or at concessional rates; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) that the Directorate of Estates, Ministry of Urban Development, has allotted accommodation in Delhi to various Political Parties on rental basis at concessional rates; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) that Political Parties have been claiming and granted total tax exemption under section 13A of the Income Tax Act for all their income; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) that the State has been indirectly financing Political Parties by way of free air time on All India Radio and Doordarshan of India during the elections; & </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) that recognized Political Parties are issued copies of electoral rolls by the Election Commission, free of cost, at the time of elections. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Substantial Financing</strong>: Thirty per cent of their income which these political parties would have otherwise paid by way of income tax has been given up in their favour by the Central Government. No one can dispute that this is substantial financing, though indirectly. Added to this the concessional allotment of land and buildings in prime locations in the national capital and, probably, in several state headquarters, if not at district level also, the total amount of direct and indirect financing/funding of these political parties is considerable.The political parties enjoy an almost unfettered exemption from payment of income tax, a benefit not enjoyed by any other charitable or non-profit non-governmental organisations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission was of the considered opinion that Central Government has contributed significantly to the indirect financing of Political Parties in-question. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission concluded that Political Parties in question are Public Authorities under section 2(h) of the RTI Act. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission directed the Presidents, General/Secretaries of these Political Parties to designate CPIOs and the Appellate Authorities at their headquarters in 06 weeks time. The CPIOs so appointed will respond to the RTI applications. Besides, the Presidents/General Secretaries of the above mentioned Political Parties are also directed to comply with the provisions of section 4(1) (b) of the RTI Act by way of making voluntary disclosures on the subjects mentioned in the said clause. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">No political party will like this and the matter will soon reach the Supreme Court. Informative times ahead. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sercaselaw/caselaw/2013/2013-TIOL-01-CIC.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CIC Order</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Betting and Gaming levy Act</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>amount of the levy payable by a person carrying on the business of bookmaker for every year specified in Column I hereto, shall be equivalent to the amount specified in the corresponding entry in Column II hereto -</font></p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Column I</font></em></td>
<td><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Column II </font></em></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Year</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amount of Levy </font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For every year commencing <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">on or after April 1, 2006 for <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">betting business done - </font></td>
<td> </td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) through Agents.</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">one million rupees </font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) where live telecast <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">facilities are used in <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">carrying on the business. </font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">three hundred thousand rupees </font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) where live telecast <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">facilities are not used in <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">carrying on the business. </font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">fifty thousand rupees. </font></td>
</tr>
</table>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">No, this is not some leaked draft legislation of our country but the law in the island nation Sri Lanka as amended in the year 2006. </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"> – Wednesday'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"><strong><font color="#663399">Service Tax </font></strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant collecting ST from customers but not paying to government - question of showing any leniency would not arise as appellant has played a fraud on exchequer and any lenience would send wrong signals - Pre-deposit ordered: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant provided taxable services of "GTA service, erection, commissioning and installation services, manpower recruitment or supply agency service" during the period April 2008 to March 2011. However, they did not discharge the service tax liability on these services, even though they had recovered the service tax from their customers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A demand notice was issued for recovery of ST of Rs. 1.30 Crores. Another service tax demand of Rs. 47,51,362/- was made on account of advances received by the appellant. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CCE, Nagpur confirmed the demands and imposed penalties and interest. </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 when certain income of an 'intimately connected' assessee is held to be taxable in hand of another assessee, reassessment beyond six years cannot be initiated without affording an opportunity to another assessee - YES: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether when certain income of an 'intimately connected' assessee is held to be taxable in the hand of another assessee, reassessment beyond six years cannot be initiated without affording an opportunity to the petitioner; Whether a finding in respect of a different year can also be used for the purposes of invoking the provisions of Section 150; Whether when opportunity of being heard is not provided to an assessee in case of reopening, the assessment of any other person can be reopened u/s 150, on such basis and Whether in such case, deeming fiction would remain unaffected and assessment can be reopened beyond time limit of six years also. And the verdict goes in favour of the assessee. </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">Unless an assessee claims exemption from printing MRP under Rule 34 of SWM Rules, MRP is required to be printed and assessable value has to be determined under S. 4A of CEA, 1944 - Appeal allowed: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> a general Rule, all packaged commodities are required to be printed with MRP and exceptions are specified in Rule 2 and Rule 34. From the observations in respect of telephone instruments and the refrigerators made by the Hon'ble Supreme Court, it becomes clear that once MRP is required to be affixed and it is affixed, the assessment has to be done under Section 4A only. Further, the provisions of Section 4A of Central Excise Act, 1944 also provide that what is required for assessment under Section 4A is coverage of the product under SWM Act and the rules there under and the requirement of marking MRP on the package. It is for the assessee to claim exemption if assessee does not want assessment to be made under Section 4A or assessee does not want to affix MRP on the package. </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><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"> <strong><a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></strong></font></p>
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