TIOL-DDT 649 · Wednesday, 4 July 2007

From our Legal Corner – tomorrow’s cases
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Consignment agent performing some functions of clearing and forwarding is a C & F agent - The loud thud of a drum cannot erase the soft whispers of a flute which also forms a part of orchestra - Tribunal goes musical!

Notification 29/2004-CE - Since primary issue is whether separate registration of DTY unit is proper or not, prayer of appellant for waiver of pre-deposit of duty is to be granted : Tribunal

Rectification of mistake - an oversight of a fact cannot constitute an apparent mistake rectifiable - in garb of rectification, assessee cannot be allowed to reopen and reargue whole matter : Delhi HC

See our columns tomorrow for the judgements

Until Tomorrow with more DDT

Have a nice day.

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