TIOL-DDT 2908 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26988"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2016.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="252" height="220" hspace="5" border="0" align="right" ></a></font><font color="#663399" size="3">TIOL-DDT 2908</font><br>
11 08 2016</strong></font><br>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Thursday</strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong>Central Excise - Exemption to ethanol produced from molasses - Withdrawn</strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BY</strong> Notification No. 32/2015-CE dated 04.06.2015, Government had exempted Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 i.e. 1st October, 2015 onwards, for supply to the public sector oil marketing companies, namely, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd., for the purposes of blending with petrol.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If this ethanol is exempted, it would attract the vice of Rule 6 of the Cenvat Credit Rules and the complicated procedure has to be followed.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government discovered this reality four months later and by Notification No. <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2MTU=" target="_blank">21/2015-CE(NT)</a></strong>, dated 07.10.2015, amended the Cenvat Credit Rules to add</font></p>
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<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 i.e. 1st October, 2015 onwards, for supply to the public sector oil marketing companies, namely, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd., for the purposes of blending with petrol, in terms of the provisions of S.No.40A of the Table in notification No.12/2012-Central Excise, dated the 17th March, 2012, number G.S.R. 163(E), dated that 17th March, 2012.</font></em></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To the excluded list of Rule 6(6).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the exemption to ethanol is withdrawn and consequently the reference to that in Rule 6(6) is deleted.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24783" target="_blank">Duty on Ethanol - a discriminatory approach </a>& <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24881" target="_blank">DDT 2700</a></strong>.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 30/2016-CE., Dated: August 10 2016</strong></font></a></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 41/2016-CENT., Dated August 10 2016</font></strong></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a name="f1"></a>General Conditions for Work from Home by employees of SEZ units</strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Department of Commerce has laid down the General Conditions for Work from Home by employees of SEZ units:</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a) The Person should be a regular employee of the SEZ unit and should be authorized by the SEZ unit {issued Identity cards as per Rule 70(2) of SEZ Rules, 2006} to undertake the work pertaining to that unit.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b) The work to be performed by the employee permitted to work from home should be as per the services approved for the SEZ unit, and the work is related to a project of the SEZ unit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c) For the purpose of work from home, SEZ unit should provide laptop/desktop and secured connectivity (for e.g VPN, VDI etc) to establish a connection between the employee and work related to the project of the SEZ unit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d) Ensure export revenue of the resultant products/services should be accounted for by the SEZ unit to which the employee is tagged and at no given point should work from home involve the export of services from outside the SEZ unit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e) Once the employee ceases to be part of the project of SEZ unit, the employee shall be untagged from the respective SEZ unit and the unit shall surrender the I-Card (form-K) to Specified Officer as per rule 70 (2) of SEZ Rules 2006. </font></p>
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<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzA=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dept. of Commerce SEZ Division Instruction No.85, Dated: August 02, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f2"></a>Registration-cum-Membership Certificate Mandatory for SEZ </font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</STRONG> has amended the SEZ Rules to stipulate that the <em>Unit or the developer including co-developer shall obtain a Registration-cum-Membership Certificate for availing exemptions, drawbacks and concessions. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"Registration-cum-Membership Certificate"</em> means the membership certificate issued by Export Promotion Council for Export Oriented Units and Special Economic Zones.". </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMjg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dept. of Commerce Notification in F. No. C-2/2/2016-SEZ, Dated: August 05, 2016 </font></strong></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f3"></a>Audit, Adjudication in SEZ </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</STRONG> has amended the SEZ Rules to stipulate that: </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - Audit in Special Economic Zones for indirect taxes - All the authorised operations under Special Economic Zones Act, 2005 and transactions relating thereto in Special Economic Zones and Units in the Special Economic Zones shall be audited by the Customs officers from a panel drawn by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - Refund, Demand, Adjudication, Review and Appeal with regard to matters relating to authorised operations under Special Economic Zones Act, 2005, transactions, and goods and services related thereto, shall be made by the Jurisdictional Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994 and the rules made there under or the notifications issued there under. </font></p>
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<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMjc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dept. of Commerce Notification in F.No.D.6/40/2012-SEZ, Dated: August 05, 2016 </font></strong></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a name="f4"></a>Extra Territorial Commissioners of Customs </strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> has come to notice of the Board that some Chief Commissioners/Directors General are assigning additional charge of posts of Commissioner under their jurisdiction to the Commissioner working in other Zones/Directorates without approval of the Board. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board reminds that <em>"The Chief Commissioners/Directors General have been empowered to assign additional charge in the grade of Commissioner of Customs and Central Excise within their respective Zones. They are not authorised to assign additional charge of the post of Commissioner under their jurisdiction to any Commissioner posted in any other Zone/Directorate. The order regarding assigning of additional charge in the grade of Commissioner to the Commissioner working outside the Zone are issued only by the Board with the approval of Chairman, Central Board of Excise and Customs." </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How sad the learned Chief Commissioners do not know these elementary principles!</font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board requests that that if there is any need to assign the charge of a post of Commissioner to a Commissioner posted outside the Zone/Directorate, a proposal in this regard, with justification, may be sent by the <strong>concerned</strong> Chief Commissioner/Director General to the Board for processing further.</font></em></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC F.No.A-22011/11/2016-Ad.II., Dated: August 08 2016</font></strong></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a></a><a name="f5"></a>Duty Free Shops - Board Issues FAQ</strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has issued 'Frequently asked questions' and their answers on Duty Free Shops & Customs bonded warehouses:</font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Does a DFS operator need to apply for a warehouse licence? </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes. Any person who is running a Duty Free Shop should apply for a licence under Section 58A.The licensed premises is to be used for storage of the bonded goods, before they are removed to a Duty Free Shop. </font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Are there any restrictions on the items that can be stored in a warehoused licensed under section 58A?</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is no restriction on the items that can be stored in a special warehouse under Section 58A as long as the goods are removed to a DFS under physical escort by the Bond officer.</font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. I am a DFS with a warehouse licensed under Section 58A. Can I procure goods from any other public or private bonded warehouse?</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes. You will have to follow the procedure laid down in the Warehoused Goods (Removal) Regulations 2016. It will be a transfer under Section 67.</font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. My warehouse under Section 58A is not large enough to store all the goods imported by me. Can I store the goods in any public bonded warehouse? </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yes. Goods imported by you can be stored in a Public Bonded warehouse licensed under section 57. As and when required, the goods shall be removed from the public bonded warehouse to the warehouse under section 58A. Such removal will be done following the procedure laid down in the Warehoused Goods (Removal) Regulations 2016. It will be a transfer under Section 67.It is also clarified here that the goods stored in the public warehouse cannot be removed directly to the DFS.</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzM=" target="_blank">FAQ</a></strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><a name="f6"></a>Tribunalisation of Justice - Clogged Supreme Court</strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> a landmark case, <em> L. Chandra Kumar v. Union of India </em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2002/2002-TIOL-159-SC-CB.htm" target="_blank"><strong>2002-TIOL-159-SC-CB</strong></a>, a Constitutional Bench of the Supreme Court held,</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. We hold that all decisions of Tribunals whether created pursuant to Article 323A or Article 323 B of the Constitution, will be subject to the High Court's Writ jurisdiction under Article 226/ Article 227 of the Constitution, before a Division Bench of the High Court within whose territorial jurisdiction the particular Tribunal falls.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. We may add here that under the existing system, direct appeals have been provided from the decisions of all Tribunals to the Supreme Court under Article 136 of the Constitution. In view of our above-mentioned observations, this situation will also stand modified.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. In the view that we have taken, <strong> <font color="#FF0000">no appeal from the decisions of a Tribunal will directly lie before the Supreme Court </font></strong> under Article 136 of the Constitution; but instead, the aggrieved party will be entitled to move the High Court under Article 226/ 227 of the Constitution and from the decision of the Division Bench of the High Court, the aggrieved party could move this court under Article 136 of the Constitution.</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court was very emphatic that no appeal shall lie to the Supreme Court from an order of a Tribunal. (From <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjAyOTM=" target="_blank"><strong>DDT 2341 28.04.2014</strong></a>)</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But appeals still continue to be filed and admitted in the Supreme Court against orders of Tribunals.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a judgment delivered day before yesterday, the Supreme Court was concerned with this issue.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is well known that in the wake of 42nd Amendment to the Constitution of India, incorporating Article 323A and 323B of the Constitution under Part XIVA, various Tribunals have been set up. The Tribunals constitute alternative institutional mechanism for dispute resolution. The declared objective of such Tribunals is inability of the existing system of courts to cope up with the volume of work. This Court has gone into the question of validity of scheme under which the High Court is bypassed without the alternative institutional mechanism being equally effective for the access to justice which was necessary component of rule of law and this Court being over burdened with routine matters in several judgments to which reference may be made.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In<em> <strong>L Chandra Kumar</strong> Vs. <strong>Union of India</strong></em>, in the course of considering the constitutional validity of exclusion of jurisdiction of the High Courts in service matters against the orders of the Central Administrative Tribunal, this Court observed that the manner in which justice is dispensed with by the Tribunals left much to be desired. The remedy of appeal to this Court from the order of the Tribunals was too costly and inaccessible for it to be real and effective. Furthermore, the result of providing such remedy was that the docket of this Court was crowded with decisions of the Tribunals and this Court was forced to perform the role of a first appellate court. It was necessary that High Courts are able to exercise judicial superintendence over decisions of the Tribunals. With these observations this Court directed that "all" decisions of the Tribunals will be subject to High Court's writ jurisdiction under Article 226/2272. It was further observed that the then existing position of direct appeal to this Court from orders of Tribunal will stand modified.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Appeals to this Court on question of law or substantial question of law show that Tribunals deal with such questions or substantial questions. Direct appeals to this Court has the result of denial of access to the High Court. Such Tribunals thus become substitute for High Courts without manner of appointment to such Tribunals being the same as the manner of appointment of High Court Judges.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court referred to an article by Mr. T.R. Andhyarujina former Solicitor General of India:</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"The jurisdiction of the Supreme Court should by and large be limited to matters of constitutional importance and matters involving substantial questions of law of general importance. The Supreme Court of India, like apex Courts in other jurisdictions, was not to be a final court to decide ordinary disputes between parties. The highest court has its unique assigned role. But after the year 1990, the Supreme Court is losing its original character and becoming a general court of appeal by entertaining and deciding cases which do not involve important constitutional issues or issues of law of national importance. The adverse effect of this trend is that matters of constitutional importance are not getting the due priority and are pending for several years.</em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On account of increase in number of issues other than constitutional law or substantial questions of general importance, all the Benches are engaged in handling the heavy routine work. The court rooms are so crowded that it is hardly possible to enter a court room or to pass through the corridors. "No other Supreme Court presents such an undignified sight." The highest courts are engaged in deciding cases of national importance by larger benches of 9/11 judges while the Supreme Court of India is deciding most of the cases by Benches of two-judges, which has its own adverse implications. On an average, in a year 80 cases are decided by Supreme Court of U.K., the Canadian Supreme Court and the Australian High Court. 38 cases are decided by Constitutional Court of South Africa in a year. Supreme Court of India is deciding large number of cases and the reports in the cases sometimes run upto 19 volumes in a year with only a few cases of real constitutional or of national importance. In Australia there is no appeal to the highest court as of right and the cases are entertained only if they are of public importance. They are to resolve difference of opinion in different courts. This was necessary to preserve efficiency and standing. The Supreme Court of India must cease to be a mere court of appeal to litigants and a daily mentor of the Government, if it is to preserve its pristine character, dignity and stature comparable to the Supreme Court in other jurisdictions."</font></em></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Supreme Court is not a regular court of appeal. If an additional forum above the Tribunal was required to be set up, a separate national court of appeal could be created. In this respect, the matter was also considered in 229th Report of the Law Commission submitted in August, 2009.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While there may be no lack of legislative competence with the Parliament to make provision for direct appeal to the Supreme Court from orders of Tribunals but the legislative competence is not the only parameter of constitutionality. It can hardly be gainsaid that routine appeals to the highest court may result in obstruction of the Constitutional role assigned to the highest court. This may affect the balance required to be maintained by the highest court of giving priority to cases of national importance, for which larger Benches may be required to be constituted. Routine direct appeals to the highest court in commercial litigation affecting individual parties without there being any issue of national importance may call for reconsideration at appropriate levels. Further question is composition of Tribunals as substitutes for High Courts and exclusion of High Court jurisdiction on account of direct appeals to this Court. Apart from desirability, constitutionality of such provisions may need to be gone into.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The Supreme Court requested the Law Commission to examine the following:</em></font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>1. Whether any changes in the statutory framework constituting various Tribunals with regard to persons appointed, manner of appointment, duration of appointment.</em></font></p>
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<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Whether it is permissible and advisable to provide appeals routinely to this Court only on a question of law or substantial question of law which is not of national or public importance without affecting the constitutional role assigned to the Supreme Court having regard to the desirability of decision being rendered within reasonable time?</font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Whether direct statutory appeals to the Supreme Court bypassing the High Courts from the orders of Tribunal affects access to justice to litigants in remote areas of the country?</font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Whether it is desirable to exclude jurisdiction of all courts in absence of equally effective alternative mechanism for access to justice at grass root level as has been done in provisions of TDSAT Act.</font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Any other incidental or connected issue which may be considered appropriate.</font></em></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The Supreme Court requested the Law Commission to give its report as far as possible within one year. Thereafter the matter may be examined by concerned authorities. Action taken by the Central Government, after its consideration, may be placed on record.</em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">List the matter in November, 2017 before an appropriate Bench, preferably of three Judges to consider the above issue.</font></em></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">The fiscal system must have not merely legality but also legitimacy. It is denuded of all legitimacy when there are breaches of faith on the part of the government in its dealings with taxpayers. </font></strong></font></p>
<p align="right"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Nani Palkhiwala</em></font></strong></font></p>
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<p><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 <a href="mailto:vijaywrite@tiol.in" target="_blank"><strong>vijaywrite@tiol.in</strong></a></font></p>
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