Dishonest assessee v negligent department – Supreme Court is not happy with both
Exactly a month ago we had carried the judgement of the Supreme Court in the Sharp Industries Vs. Commissioner – – in our analysis we had mentioned that the Supreme Court was unhappy with both the appellant assessee and the respondent department. We had also extracted the following observations of the Supreme Court:
It must be mentioned that the Department was represented before the Tribunal. The Department has again been negligent in not pointing out to the Tribunal that in the Appellants' own case and for this very period; it has already been held by the Tribunal that the product is classifiable under Tariff Heading 39.20.
To which a netizen had written to us
the officers who are representing the department before tribunal do not have enough time to go through the judgments given by the Tribunal and bring the judgment favourable to department to the notice of the Tribunal. CBEC should take necessary steps to provide comprehensive library facilities to CDR, Jt. CDR, SDR and DR.
Now the Board had issued a Circular communicating the judgement of the Supreme Court for information.
CIRCULAR NO. -EX., Dated: October 25, 2005