TIOL-DDT 2121 · 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 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><font color="#663399" size="3">TIOL-DDT 2121</font><br>
06.06.2013<br>
Thursday</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>What is the quantity of Silver that can be imported by a Passenger? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong>, I got a call from a senior officer of Customs with the above question. I told him it is ten kgs. He told me, "I know it is ten kgs, but I want to know where it is so specified; I read the Baggage Rules and I couldn't find it there". I told him it is given in Notification No. 12/2012-Cus dated 17.03.2012. Before I could continue he thanked me and put down the phone. After about ten minutes I got a call from him again, "Vijay, my staff studied the Notifications 12/2012- <font color="#FF0000">Tariff as well as Non Tariff</font>, but could not find the stipulation”. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I told him to see entry No. 322 in Notification No. 12/2012-Cus - <font color="#FF0000">not the NT Notification</font>. This time he did not disconnect, but got a Tariff and browsed through it himself to see Entry No. 322 in the Table to the Notification No. 12/2012-Cus. He told me it reads, "<em>Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger</em>". Where does it mention 10 kgs? I patiently told him that column 6 (conditions) of the table against entry No. 322 stipulated Condition No. 35. "Okay, I will go to Condition No. 35", he said and it says, "<em>(b) the quantity of import does not exceed ten kilograms of gold and <strong>one hundred kilograms of silver</strong> per eligible passenger . So this says 100 kgs and not 10 kgs”. I tell him, “Sir, you are looking at an old tariff - please see Notification No. 26/2012-Cus dated 18.04.2012”. ”Alright let me go to Notification No.26/2012”, he says; “”but this is about some electrical energy”, he almost shouts at me. “Sir, please see the last part of the notification, which amends Condition No. 35 of Notification No. 12/2012-Cus",</em> I patiently tell him.“okay this reads <em>as ‘the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram and the quantity of silver under Sr. No. 322 does not exceed <strong>ten kilograms</strong> per eligible passenger;</em> Fine! My problem is solved; Thank you", he told me. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then he tells me - to find out about this 10 kgs of silver, I have to first know that it is not in the Baggage Rules, then I have to know that it is in Notification No. 12/2012-Cus; then I have to know that it is in Sl. No. 322; then I have to read Condition No. 35; then I have to know that this condition has been amended and I have to read the amended condition in Notification No. 26/2012. Why do they make things so complicated? My entire office was not able to sort out this mystery for the last two days? I told him to read, <strong><font color="#006600" size="3">That's Guy I am After</font></strong> in<strong> <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTEwNTI=" target="_blank">DDT 1390</a></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And finally he asked me why this does not figure in the <em><strong>Baggage Rules?</strong></em> I was exhausted and told him that I would answer that question tomorrow. Would you like to answer that question? Please mail your answer to <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Two percentage points increase in Customs and Excise Duties on Gold </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> war on import of gold is continuing with the Current Account Deficit beyond reasonable limits. Yesterday the Government hiked the Customs duty and Additional duty on certain items of Gold. The new rates are applicable from 5th June, but the notification was available only in the night of 5th June. What would be the duty collected during the day on 5th June when nobody was aware of this hike? </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#FF8A3C">
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. in Notification No. 12/2012-Cus </font></strong></font></p></td>
<td valign="top" bgcolor="#FF8A3C"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description</font></strong></font></p></td>
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">previous rate </font></strong></font></p></td>
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">hiked rate </font></strong></font></p></td>
</tr>
<tr bgcolor="#E6F2FF">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">116 </font></strong></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">*Gold ores and concentrates for use in the manufacture of gold </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4% </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% </font></p></td>
</tr>
<tr bgcolor="#F4FAFF">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">318 </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">*Gold dore bar, having gold content not exceeding 95%</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4% </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% </font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E6F2FF"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">321 </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger </font></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% </font></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8% </font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#F4FAFF"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">323 </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, other than imports of such goods through post, courier or baggage. </font></p></td>
<td valign="top" bgcolor="#F4FAFF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% </font></p></td>
<td valign="top" bgcolor="#F4FAFF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8% </font></p></td>
</tr>
<tr>
<td valign="top" bgcolor="#E6F2FF"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">328 </font></strong></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Platinum </font></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% </font></p></td>
<td valign="top" bgcolor="#E6F2FF"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8% </font></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">*Additional Duty </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similarly, CE Notification No. 12/2012-CE dated 17.3.2012 is also amended to hike the excise duty. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#FF8A3C">
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl. No. in Notification No. 12/2012-CE </font></strong></font></p></td>
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description</font></strong></font></p></td>
<td valign="top"><p align="center"><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">previous rate </font></strong></font></p></td>
<td valign="top"><p><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">hiked rate </font></strong></font></p></td>
</tr>
<tr bgcolor="#E6F2FF">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">189</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold bars, other than tola bars, bearing manufacturer‘s engraved serial number and weight expressed in metric units manufactured in a factory starting from the stage of- </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) (a) Gold ore or concentrate; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Gold dore bar; </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5% </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7% </font></p></td>
</tr>
<tr bgcolor="#F4FAFF">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">191</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The following goods manufactured or produced during the process of copper smelting starting from the stage of copper ore or concentrate in the same factory namely:-</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i)gold bars, other than tola bars, bearing manufacturer‘s or refiner‘s engraved serial number and weight expressed in metric units and gold coin of purity not below 99.5%; </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5% </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7% </font></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2013/ctariff13_031.htm" target="_blank">Notification No.31/2013-Cus, Dated: June 05, 2013 </a>and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2013/etariff13_20.htm" target="_blank">Notification No.20/2013-CE, Dated: June 05, 2013 </a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">New Exchange Rates </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has notified new exchange rates of Swedish Kroner, Swiss France & Japanese Yen effective from <strong>06.06.2013</strong> for export and imported goods. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_058.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 58/2013-Cus dt. June 5, 2013</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Export policy of Sugar </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> existing entries in Chapter 17 of Schedule 2 of ITC(HS) Classification of Export and Import Items have been substituted. The effect of this substitution is that Export of sugar under Advance Authorization would not require Release Order from Directorate of Sugar. There is no change in other conditions relating to export of sugar. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not015.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 15/(RE - 2013)/2009-2014, Dated: June 5, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">24x7 Customs Operation at Major Ports and Airports </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>VIDE</strong> Board Circular No <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2012/cuscir12_022.htm" target="_blank">22/2012-Cus</a></strong> dated 07.08.2012, 24X7 Customs clearance was made operational on pilot basis with effect from 01.09.2012 at identified Air Cargo Complexes and Sea ports for following item of imports/exports:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) Facilitated Bills of Entry where no examination and assessment is required; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) Factory stuffed export containers and export consignment covered by Free Shipping Bills. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board now informs that as a progressive step towards trade facilitation measure and to enhance coverage of this facility, the same is being extended to following Air Cargo Complexes with effect from 1.06.2013 viz. (i) Ahmedabad, (ii) Amritsar, (iii) Bangalore, (iv) Cochin, (v) Calicut, (vi) Coimbatore, (vii) Goa, (viii) Hyderabad, (ix) Indore, (x) Jaipur, (xi) Nashik, (xii) Vishakhapatnam, (xiii) Thiruvananthapuram. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In addition to the above Board has decided that with effect from 1.06.2013 , 24X7 Customs clearance facility should cover export of all goods (in addition to factory stuffed export containers and export consignment covered by Free Shipping Bills ) at following Air Cargo Complexes [Chennai, Delhi, Mumbai & Bangalore] where this facility is already operational. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is further clarified that 24X7 Customs clearance of imported goods at these Air Cargo Complexes will continue to be limited only for facilitated Bills of entry where no examination and assessment is required. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board also mentions that in case of Seaports i.e. Chennai, JNPT, Kandla and Kolkata where 24X7 Customs clearance facility is available, there shall be no change in the current system of 24X7 Customs Clearance. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, the Board wants the Chief Commissioners of Customs to divert Customs staff for deployment at these Customs locations within the existing staff for the time being and also work out the <strong>additional manpower requirement</strong> and send the same to Board. Such a direction and request was also made in the earlier Circular 22/2012 issued ten months ago. As mentioned, the facilitation has already come into effect from 01.06.2013 and hopefully the Trade is aware of it. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2013/instruction13_003.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instruction 03, F. No. 450/25/2009 - Cus IV Dated: May 21, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">VCES & Sec
87 of FA, 1994 - An acerbic reaction </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> yesterday's DDT 2120, we carried a mail sent to us by a Netizen on VCES, 2013. And by afternoon, we received the following mail from an erudite professional- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">“The interpretation done and fear espoused pertaining to VCES is not correct for the following reasons: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#00FFFF" span="span">a. first there is no section 110 - the section being referred to is section 100. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"> b. Secondly assume an assessee makes a declaration of say Rs. 10 lacs - the scheme asks him to pay 50% before 31.12.2013 and rest 50% before 30.06.2014 and further if he fails to pay even by 30.06.2014 he further gets 6 months i.e. till 31.12.2014 to pay the declared dues but now with interest. Now if he still doesnt pay - what is the department supposed to do - sit and wait. The person has been given 18 months to pay the tax and he still doesnt - then in my view the government is justified in invoking section 87. There is no ambiguity in this regard. Please dont take everything that comes in your mail box as true and that whatever govt does is wrong. Atleast evaluate it .” </font></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT responds - </strong>The capsule opened with a mention that it is a mail received from a Netizen. DDT tries to act as a sounding board to reflect the views of the netizens and only wishes that the Board becomes proactive and clarifies the innumerable doubts that the “potential” declarants have. Needless to mention, the subject is too complex that the ‘evaluation' by <strong>DDT </strong>cannot and will not obviously be the final word in the matter. And we need not necessarily agree with the views expressed by the Netizens. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">And regarding your comment, </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#00FFFF" span="span">first there is no section 110 - the section being referred to is section 100., </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thank you sir for pointing out that there is no section 110 and it should be Section 100, but unfortunately this is not correct - you are referring to the Finance Bill 2013, where this clause was mentioned as Section 100, but by the time it was enacted, it became Section 110. Kindly see the authentic version of the Finance Act 2013 - incidentally published by TIOL and perhaps we are the only website which has given the correct Finance Act 2013. </font></p>
<p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">And by the way, we have not <em><strong>evaluated </strong></em>this mail too! We leave it to the netizens to decide. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Can You Come out of the LTU? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LARGE</strong> Taxpayer Unit (LTU) welcomes you with promises of a single window of woes instead of multiple ones. But can you go out of the LTU. It seems recently IBM wanted to go out of the Bangalore LTU but the Income Tax Department was not game. IBM took the matter to the High Court, but it seems they did not get too favourable an order. </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"> – Friday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" 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">Service Tax</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant undertaking job work on materials received under rule 4(5)(a) of CCR, 2004 - Soaps are covered in Third Schedule to CEA, 1944 and find a mention against serial no. 40 - activity of packing/repacking or <em>multi-piece</em> packaging of soaps could be construed as an activity of ‘manufacture' under CEA, 1944 - even if it is held that activity amounts to BAS, notification 8/2005-ST grants exemption from ST - adjudicating authority has not given any findings on these issues - matter remanded: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant undertakes job-work for M/s. Hindustan Unilever Ltd. The job-work undertaken relates to mixing of soap bits provided by M/s. Hindustan Unilever Ltd. and returning the same in 50 Kgs. or bigger bags as per the company's instructions and multi-piece packaging for which they receive a consideration from M/s. Hindustan Unilever Ltd. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The department found something “soapy” in this serial called ‘job work'. </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 even if one business of assessee is closed, unabsorbed depreciation carried forward from said business can be set off against other business income - YES: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether the commission expenses paid to agent for sale of property which the assessee could not prove, is liable to be disallowed; Whether even if one business of the assessee is closed, the unabsorbed depreciation from the said business can be set off against other business income and Whether the subsidy received to the assessee, which was not directly attributable to any fixed assets, is correctly treated as capital receipt. And the answers go 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">Against a single order passed by adjudicating authority covering 4 SCNs, a single appeal filed - Commissioner(A) holding that since only one appeal filed, duty demanded in other three SCNs is sustained as not contested - Single appeal for a common order is proper - Pre-deposit ordered: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>this case, the allegations are not important as of now but the procedural part of passing and issuance of orders is! And one cannot miss the radical thinking on the part of the lower appellate authority. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Since all the notices involved a common issue, the adjudicating authority passed a single order dated 29.11.2011 and in the preamble mentioned that the Order-in-Original number is 22 & 25. [Probably "&" should have been either a hyphen or "to"] Obviously, the duty demanded in all the four SCNs were confirmed under the said o-in-o. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant preferred "an" appeal before the Commissioner (A) mentioning in their appeal memorandum the details of the four SCNs and the duty demanded therein and confirmed in the O-in-O. </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>
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