TIOL-DDT 2244 · the untouched capture
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<!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 align="justify"><font size="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2"><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"><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" color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2"><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"><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"><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" color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><img width="115" height="125" border="0" align="right" src="image/ddt/10yearsDDT.jpg" alt="" /></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font size="2"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2"><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"><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" color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img width="175" hspace="5" height="120" border="0" align="right" src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" /></a></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2244 </font><font face="Verdana, Arial, Helvetica, sans-serif"><br> </font></strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong>04.12.2013 <br> Wednesday </strong></font></font></p> <p align="justify"><font size="2"></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Doesn't Rule 4(5)(a) of CCR, 2004 need an Explanation for recovery? </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RULE</strong> 4(5)(a) of the CCR, 2004 reads – </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"(5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and<font color="#FF0000"> if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service ." </font></em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are concerned with the portion shown in red above. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The probable question – <strong>What if the manufacturer or provider of output service does not pay the "amount equivalent to the CENVAT credit attributable to the inputs or capital goods"? </strong>Let us assume that the said CENVATTED inputs/capital goods do not find their way back to their factory. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 4(5)(a) of CCR, 2004 is unfortunate in the sense that it is not being equipped with any <em>Explanation </em> unlike sub-rule Rules 3(5),3(5A) and 3(5B) of CCR, 2004 which saw an <em>Explanation </em> being added vide notification 3/2013-CE(NT) dt. 01.03.2013 to provide for recovery of the "amounts" in terms of Rule 14 of CCR, 2004. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>So, what is the way out? </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a recent case, concerning the above issue, the <em>Superintendent of Central Excise, Pune </em> confirmed a demand of Rs.60,098/- [for the period April, 2008 to March, 2009and appropriated the amount paid by the assessee on 31.03.2009] by invoking the provisions of rule 14 of CCR, 2004 r/w s.11A of CEA, 1944 and imposed an equivalent penalty u/r 15 r/w s. 11AC of CEA, 1944 and interest u/r 14 r/w s. 11AB. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner(Appeals) upheld the confirmation of demand. In the matter of imposition of Interest and Penalty he held thus – </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Whole issue boils down to non–reversal and retention of CENVAT credit beyond the permitted period of 180 days after the input materials had been sent for job work; whether the said non–reversal resulted in its misuse by its utilization for payment of duty; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ During the entire period Appellant had sufficient CENVAT credit balance (between Rs.2.2 lakhs to Rs.2.95 Crores) and thus no utilization of impugned CENVAT credit of Rs.60,098/- ever took place; no loss to exchequer has occurred in the present case. <font color="#FF0000">Interest not recoverable</font>. The decision in CCE& ST (LTU), Bangalore Vs. M/s Bill Forge Pvt. Ltd., Bangalore <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2011/2011-TIOL-799-HC-KAR-CX.htm" target="_blank"><font size="1">2011-TIOL–799-HC–KAR–CX</font></a> </strong>is relied upon. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ In view of the fact that the Rule also provides for taking the credit back once the said goods have been received back, it is obvious that the <strong>Rule is procedural in nature</strong>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Imposition of penalty under Rule 15 of CCR is not warranted. Nonetheless the appellant was cautioned to be more careful in complying with the provisions of the CCR. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, we do not know whether this order has been accepted by the Committee of Commissioners but the moot point is <em><font color="#FF0000">should not there be an Explanation to this sub-rule 4(5)(a) of the CCR, 2004 before inputs/capital goods sent for job work start refusing to return! </font></em></font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=331&filename=notification/excise/2013/yazaki_india_ltd.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See the order of Commissioner(A). </strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Anti-Tuberculosis Drugs, Diagnostics & Equipments exempted </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENTRAL</strong> Government has exempted goods imported and procured domestically under Revised National Tuberculosis Control Programme (RNTCP) funded by the Global Fund to fight AIDS, Tuberculosis and Malaria (GFATM) from customs and excise duty respectively. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The condition is that the importer/manufacturer, at the time of clearance of the said goods, produces before the jurisdictional Assistant/Deputy Commissioner of Customs/Central Excise, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said goods are required for the RNTCP funded by the GFATM. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Both these notifications are valid till <strong>30 th September, 2015</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2013/etariff13_30.htm" target="_blank">Notifications 30/2013-CE</a> & <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2013/ctariff13_049.htm" target="_blank">49/2013-Cus, dated November, 29, 2013</a></strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Anti-dumping duty revoked on imports from Oman </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Central Government has revoked the Anti-dumping duty imposed on imports of Polypropylene originating in or exported from Oman. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=337&filename=notification/custom/2013/ctariffadd13_032.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 32/2013-Cus.,(ADD), Dated: December 2, 2013 </font></strong></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>More products made from Red Sanders wood covered under ITC(HS) </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Central government has made the following amendment in respect of Sl. No. 189 of Schedule 2 of ITC(HS) Classifications of Export and Import Items. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Item Description in Column No. 4 against S. No.189 of Chapter 44 of Schedule 2 of the ITC(HS) Classifications of Export and Import Items which reads – </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Value added products of Red Sanders wood such as Extracts, Dyes, Musical Instruments and Parts of Musical Instruments, made from Red Sanders wood, procured from legal sources". </em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">is amended to read thus: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Value added products of Red Sanders wood such as Chips, Powder, Extracts, Dyes, Musical Instruments, Parts of Musical Instruments, Furniture, Parts of various sizes of furniture (maximum cross section: sizes: 15 cm X 15 cm; Planks: 20 cm X 7.5 cm and maximum length 2.5 Mtrs), toys, dolls & other handicrafts made from Red Sanders wood procured from legal sources". </em></font></p> </blockquote> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not054.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification 54/(RE- 2013 )/2009-2014, Dated: December 3, 2013 </font></strong></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Export policy of Narcotics drugs and Psychotropic substances </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ADDITIONS</strong> are made in Chapter 29 of Schedule 2 of ITC(HS) Classification of Export and Import Items to permit export of 1-Phenyl-2-Propanone, 3,4-Methylenedioxyphenyl-2-Propanone, N-Acetylanthranilic acid and its salts, Anthranilic acid and its salts, Ergometrine and its salts, Ergotamine and its salts, Isosafrole, Lysergic acid and its salts, Norephedrine(Phenylpropanolamine) its salts and preparations thereof,Phenyl acetic acid and its salts, Piperonal, Safrole and any essential oil containing 4% or more safrole subject to NOC from Narcotics Commissioner of India, Gwalior. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not055.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification 55/(RE- 2013 )/2009-2014, Dated: December 3, 2013 </strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Export of Value Added products of Red Sanders wood by Govt. of Andhra Pradesh </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has prescribed the Procedure for export of 1998.5917 MTs of value added products of Red Sanders wood by Government of Andhra Pradesh in terms of Notification No. <strong>54 </strong> of 03.12.2013. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn042.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Public Notice no. 42/(RE-2013)/2009-2014, Dated: December 3, 2013 </font></strong></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Payment of ‘tax dues' through CENVAT before ST VCER, 2013 were notified </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> response to our <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19181" target="_blank">DDT 2243</a> </strong>capsule of yesterday, <strong><font color="#FF6633">VCES, 2013 - Payment of 'tax dues' through CENVAT Credit before ST VCER, 2013 were notified, </font></strong> we received the following mail from an <em>Audit Officer from the office of a Principal Accountant General. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He has this to say – </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Though the provisions for VCES were made in the Finance Act, 2013, Section 114 of the Act authorities the Government to make rules for implementation of the scheme and the scheme was to be implemented from the date of publication of VCES Rules, 2013, i.e., w.e.f. 13.05.2013. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>So, in the instant case, if the assessee has utilized the cenvat credit for payment of service tax before 13.05.2013, he can avail the benefit of VCES only in respect of the amount remaining unpaid as on 13.05.2013 subject to exceptions provided under Section 106 of the Finance Act, 2013." </em></font></p> </blockquote> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">It is time that the CBEC takes a hard look at the multifarious issues ailing VCES, 2013 before the scheme draws to a close. And it would be in the fitness of things that the scheme is extended by a couple of months for the benefit of all. </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CHA Licence revocation and suspension cases before Single Member Bench of CESTAT – ITBA Request </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Indirect Taxes Bar Association, Chennai had requested the President of CESTAT that that the practice of listing appeals relating to suspension and revocation of CHA licence before the Division bench may be reconsidered and the Single Member benches may be allowed to hear such appeals involving suspension / revocation of CHA licences. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This, according to the Association, is essential to ensure speedy justice where livelihoods are at stake. <strong>[Please see <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTg3NjM=">DDT 2203 </a>] </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This representation was placed before the President of the CESTAT who remarked that <em>all matters relating to CHAs shall be heard by the Division Bench having the roster. In case of urgency in hearing of any appeal the appropriate Division Bench could be moved for expeditious hearing. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CESTAT Registrar has circulated the above direction of the President <em>for following uniformity in the matters related to CHA licence revocation/suspension </em>. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/cha_cestat_01_13.pdf"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CESTAT Circular Dated: November 18, 2013 </font></strong></a></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 size="5" color="#FF6633">tiol</font><font color="#006600"> - Thursday's cases</font></strong></font></strong></font></p> <p align="justify"><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" color="#663399"><strong><img width="100" hspace="5" height="84" border="0" align="left" alt="Legal Corner Icon" src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" /></strong></font></strong></font><font color="#663399">Central Excise </font></strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT - Conduct of the appellant clearly manifests complete disregard for the law and to somehow avail CENVAT Credit whether the same is entitled or not - prima facie appellant has not made out a case for stay - Pre-deposit ordered: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> department wrote a letter to the appellant pointing out that the appellant is not eligible for CENVAT credit on goods which are not covered under the definition of ‘capital goods' and, therefore, directed the appellant to reverse the credit taken during the period November, 2006 to July, 2007.The appellant reversed the credit in August 2007. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thereafter, the appellant again took credit of the credit under the category of ‘inputs'.Now, that was sacrilege. Proceedings were initiated by the jurisdictional authorities for recovery of the CENVAT credit availed </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 omission of facts furnished consistently in several assessment years cannot be construed as innocuous and does warrant imposition of penalty - YES: High Court </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>PREMISES</strong> of father of the partners of assessee firm were raided on 16.7.1987 and account books pertaining to transactions for the period ranging from 1978 to 1987 were seized. In September 1987, assessee approached the CIT with a proposal of settlement offering additional income of Rs.29lacs for the AYs 1982-83 to 1986-87. However, when the assessee got information that the Department was issuing notices u/s 148, assessee worked overtime and filed revised returns for the year 1982-83 to 1986-87. Notices u/s 148, however, was served upon the assessee for all these AYs. The notices had also been issued for initiation of penalty proceedings. Assessee had filed an application u/s 273 seeking waiver of penalty on the ground that it had voluntarily offered additional amount and further that there was no detection by the revenue and, thus, no concealment could be attributed to it. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is - Whether omission of facts furnished consistently in several assessment years cannot be construed as innocuous and does warrant imposition of penalty. And the reference is answered in favour of the Revenue. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Olga Case – Penalty on traders of smuggled Chinese Silk textiles under Section 112(b) of the Customs Act, 1962 – Difference of opinion - Matter referred to the President of CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant are traders in Chinese Silk textiles having their business in Chandni Chowk, New Delhi. During 1998-2000, Chinese Silk textiles were smuggled through IGI Airport, New Delhi by a lady passenger, Olga Kozireva. In adjudication of the case, penalties were imposed on the appellants under Section 112(b) of the Customs Act, 1962, for their involvement in acquiring and trading of these smuggled goods. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the first round of litigation, the Tribunal upheld the penalties imposed and dismissed the appeals. However the High Court of Delhi observed that the Tribunal did not specifically deal with the contentions raised by the appellants and remanded the matter to Tribunal. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns tomorrow for the judgements </strong></font></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"><strong>Have a nice day. </strong></font></p> <p align="justify"><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">vijaywrite@taxindiaonline.com </a></font></p> </body> </html>