From our Legal Corner – tomorrow’s cases

By Vijay Kumar

Income Tax

Constitution of Special Bench on wrong facts - same issue pending in HC - order to set up SB withdrawn - Such Order is administrative and President has power to withdraw it : ITAT President

In an interesting case, the assessee sought and got a Special Bench and at the same time approached the High Court. What would have happened if the Special Bench and the High Court had given different verdicts? Obviously the High Court view would prevail. Then what is the point in the Special Bench deciding the issue at all? But then can the President of the Tribunal dismantle a Special Bench he had constituted?

Central Excise

Once duty has been paid on excisable goods and same are later returned by consignee as per rule 16(1), it cannot be said that goods were non-marketable in the first place and the same are 'waste and scrap' : Tribunal

What happens when duty paid goods returned under Rule 16 of the Central Excise Rules are spoiled during re-processing and if the re processing does not amount to manufacture?

Customs

Whether burden of proof to establish veracity of export value lies on exporter or Revenue?

This is a very serious issue and is referred to a Larger Bench.

See our columns tomorrow for the judgements