TIOL-DDT 697 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 697</font><br>
12.09.2007<br>
Wednesday</b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>CBEC
transfers - where is transparency? Why is the Board shy of announcing the
new <ns0:PersonName><ns1:GivenName><ns0:stockticker><st2:PersonName
w:st="on"><st1:GivenName w:st="on"><st2:stockticker w:st="on"></st2:stockticker></st1:GivenName></st2:PersonName></ns0:stockticker></ns1:GivenName><ns1:Sn><st1:Sn w:st="on">JS
(</st1:Sn></ns1:Sn></ns0:PersonName>TRU)<ns0:PersonName><ns1:Sn><st1:Sn w:st="on"> </st1:Sn></ns1:Sn></ns0:PersonName>? </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Joint Secretary, <st2:stockticker w:st="on">TRU</st2:stockticker> is perhaps the most important post in the CBEC. (Now please don't rush to correct me; he doesn't work for the Board, but is a Government Joint Secretary). He is the one who is the manufacturer of most of the notifications and the key officer who helps the Finance Minister with his budget. By and large the most capable officers of the department get posted to <st2:stockticker w:st="on">TRU</st2:stockticker> and they do a great thankless job without any frills of office that their less competent colleagues in the field have. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the Transfer order No. 226/2007 dated the 29<sup>th</sup> August, 2007, the Board transferred 40 Commissioners. As per the Transfer policy, All annual transfer orders shall be normally issued by 30th April and, in any case, not later than 31st May of the year. Well, this was not the annual transfer order but a rectification order, perhaps. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the latest transfer order, one of the 40 transferred Commissioners was the JS, <st2:stockticker w:st="on">TRU</st2:stockticker>, who has been transferred to <ns0:place><st2:City w:st="on"><st2:place w:st="on">Chandigarh</st2:place></st2:City>w.e.f 1.11.2007, but nobody was posted in his place. Now we understand that <ns0:PersonName><ns1:GivenName><ns0:PersonName><ns1:GivenName><st2:PersonName
w:st="on"><st1:GivenName w:st="on">Vivek</st1:GivenName></st2:PersonName></ns1:GivenName></ns0:PersonName></ns1:GivenName> <ns1:Sn><ns1:Sn><st1:Sn w:st="on">Johri</st1:Sn></ns1:Sn></ns1:Sn></ns0:PersonName>, an exemplary officer of the 1985 batch has been posted as OSD to ultimately take over from the present incumbent, but the Board is shy to announce it, either to the media or its own web site. </ns0:place></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then the Board has the strange habit of issuing small transfer orders after the main order transferring one or two officers. These orders are also not made public. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For example in the order referred to above a Commissioner (Appeals) had been posted as a jurisdictional Commissioner, but within three days another order has been issued posting him to NACEN? Why? Why at all in the first place he was given a field posting, if the Board did not consider him fit for the job? And if he is not fit for the job, should he be shunted off to NACEN, the sacred temple of education in the department? And why should the Board humiliate senior officers like Commissioners with this kind of erratic transfer orders? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the transfer order dated 29th August, 2007, the Commissioners are to join at their new places by 7<sup>th</sup> of September, 2007. Certainly, not all of them have joined and apparently the Board is not really serious of its instructions and the field officers are not exactly in awe of the Board to follow its instructions as nothing happens if you disobey the Board instructions - technical or administrative! </font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The Excise Diary - Board makes public a very private affair</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While the Board is very secretive about notifications and transfer orders, it has gone public with a very private affair - instructions to its officers on how to write their diaries. As per the Tobacco Excise Manual, officers below the rank of Deputy Commissioner (the present JC) in Central Excise were required to maintain a daily diary called the XT-1, to describe his daily activities. This diary had a column - No. of excursions- the officers were expected to go on picnics and excursions. Over a period of time, the daily diary lost its significance and many officers simply stopped writing them. The diary became only a document for claiming TA bills, but with the paltry TA bills becoming too insignificant compared to other sources of income, officers do not claim TA and so there is no need to write the diary.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Board has revised the format of the diary and unlike as at present, it need not be written daily, but can be written/ maintained on a monthly basis. Inspecting officers are required to ensure that the XT-I Diary is written by all the <b><font color="#663399">concerned</font></b> officers as per the existing guidelines. Maybe if the officers are not concerned, they need not write the diary! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While all this could have been circulated as departmental instructions to the field officers, Board chose to issue a public circular and make it public promptly. We pray that Board has the same attitude towards notifications and important instructions which affect the tax payers! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2007/excircular855.htm" target="_blank">CIRCULAR NO. 855/13/ 2007-Cx., Dated: <st2:date ls="trans"
Month="9" Day="11" Year="2007" w:st="on">September 11, 2007</st2:date></a></u><b><u><st2:date ls="trans"
Month="9" Day="11" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>6% hike in pay for Central Government employees </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government has announced a 6% hike in Dearness Allowance to its employees with effect from 1.7.2007. Government employees get a DA hike every six months based on inflation. The present rate after the hike is 41%. The babus will get the DA instalment in cash. Long ago there used to be a system where the arrears used to be deposited in the GPF accounts of the employees.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/da.htm" target="_blank">MFDRF.No. A(8)/2007-E-II (B)/212 Dated : <st2:date ls="trans" Month="9" Day="11" Year="2007" w:st="on">September 11, 2007</st2:date></a></u><b><u><st2:date ls="trans" Month="9" Day="11" Year="2007" w:st="on"></st2:date></u></b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Dharma
kshetre Kurukshetra</i> - Sri Judge <st1:Sn w:st="on">uvacha</st1:Sn> - <st2:PersonName w:st="on"><st1:GivenName
w:st="on">Bhagavat</st1:GivenName> <st1:Sn w:st="on">Gita</st1:Sn></st2:PersonName> discourse
from <st2:City
w:st="on"><st2:place w:st="on">Allahabad</st2:place></st2:City> High Court </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><st2:PersonName w:st="on">Justice <ns1:GivenName><st1:GivenName
w:st="on">S.N.</ns1:GivenName> <ns1:Sn><st1:Sn
w:st="on">Srivastava</ns1:Sn></st2:PersonName> of the Allahabad High Court passed an interesting order a few days ago, which is making ripples all over. One of the questions framed by the judge was,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As the matter relates to <st2:PlaceType w:st="on">Temple</st2:PlaceType> of <st2:PlaceName w:st="on">Lord Krishna</st2:PlaceName> who has given <ns1:GivenName><st1:GivenName
w:st="on">Bhagvad</ns1:GivenName> <ns1:Sn><st1:Sn
w:st="on">Geeta</ns1:Sn> to the mankind, whether <ns0:PersonName><ns1:GivenName><st2:PersonName w:st="on"><st1:GivenName
w:st="on">Bhagvad</ns1:GivenName> <ns1:Sn><st1:Sn
w:st="on">Geeta</ns1:Sn></ns0:PersonName> propounds any thought or belief or Dharm common to all faiths, beliefs, way of worship (all religions born in <ns0:place><ns0:country-region><st2:place w:st="on"><st2:country-region
w:st="on">India</ns0:country-region></ns0:place> and part of Hinduism)?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The judge ordered,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Under Article 51-A(b) and (f) of the Constitution of India, BhagvadGeeta and its principles is synthesis and Dharma which inspired our national struggle for freedom right from the day of invasion of Mir Quasim on India in 712 upto 1947, it is the fundamental duty of every citizen and the State as a whole to cherish and follow the noble ideals of BhagvadGeeta and, thus, it is the duty of every citizen of India to protect our rich heritage. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He emotionally observed,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The history of <ns0:country-region><st2:country-region w:st="on">India</ns0:country-region> prior to <st2:City w:st="on">Independence</st2:City> and after <st2:City
w:st="on">Independence</st2:City> makes it clear that religious institutions which include <st2:City w:st="on"><st2:place w:st="on">Temples</st2:place></st2:City> were always subject to attacks and demolitions and constructions of Mosques and Madarasas in their places for the last more than 1200 years and such attacks are still continuing by such forces. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Attack/demolition and construction of Mosques and Madrsas in place of <st2:City w:st="on"><st2:place w:st="on">Temples</st2:place></st2:City> and Religious Institutions had taken place for the last about 1100 years and is a part of Indian History from <st2:metricconverter ProductID="712 A"
w:st="on">712 A</st2:metricconverter>.D. In <st2:metricconverter
ProductID="712 A" w:st="on">712 A</st2:metricconverter>.D. Mohd BinQasim an Invador from <ns0:place><ns0:country-region><st2:country-region
w:st="on"><st2:place w:st="on">Iraq</ns0:country-region></ns0:place> attacked Sindh. <st2:PersonName w:st="on">King <ns1:Sn><st1:Sn w:st="on">Dahir</ns1:Sn></st2:PersonName> was defeated and forceful conversion of Hindus into Muslims took place and various Hindu religious institutions were demolished. History makes it clear that foreign Muslim invaders demolished thousands of Hindu Temples. In <st2:metricconverter ProductID="1000 A"
w:st="on">1000 A</st2:metricconverter>.D. <ns0:PersonName><st2:PersonName
w:st="on"><st1:GivenName w:st="on">Mahmood</st1:GivenName> <ns1:Sn><st1:Sn w:st="on">Gazanavi</ns1:Sn></ns0:PersonName> attacked <ns0:place><st2:country-region w:st="on"><st2:place w:st="on">India</ns0:place> and defeated Raja Jaipal. (He actually provided an exhaustive list of attacks!)</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The judge quoted extensively from the Gita and cited several authorities and saints.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Concept of Dharma propounded by Geeta</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>1. <font color="#663399">EVERY <st2:stockticker w:st="on">ONE</st2:stockticker>, CHILDREN OF GOD:</font></b> The immortal soul in the body is a part of mine and it is HE who draws the five senses and the sixth the mind that dwell in nature. All human beings are children of God.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>2. <font color="#663399">PURPOSE OF THE HUMAN BODY:</font></b> It hardly needs saying that since pious Brahmin and royal sages (rajarshi) attain to salvation, you should also renounce this miserable, ephemeral, mortal body and always engage in my worship. Although devoid of money and comforts, yet rare to gain, while you are in the human body worship me. The right for such worship is granted to all those in human body</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>3. <font color="#663399">ONLY TWO CASTES IN HUMAN BEINGS:</font></b> There are in the world, O' Parth, two kinds of beings, the pious, on whom I have already dwelt at length, and the devilish of whom you will now hear from me. There are only types of human beings, the 'Deva' (divine) of whom the heart is dominated by the noble traits, and the 'Asura' (devil) whose evil traits dominate the hearts. In this entire creation, there are no other types of human beings.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>4. <font color="#663399">FULFILMENTS OF EVERY DESIRE THROUGH GOD</font></b><font color="#663399">:</font> Men who do pious deeds enjoined by the three Vedas, who have tasted nectar and freed themselves from sin, and who wish for heavenly existence through worshipping me by Yagya, go to heaven (Indralok), and enjoy godly pleasures as a reward for their virtuous acts. Though worshipping me, people aspire to reach the heaven and I grant it to them. Therefore, everything can be easily attained through the grace of Supreme Being.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>5. <font color="#663399">ELIMINATION OF EVERY SIN BY TAKING REFUGE IN THE SUPREME BEING:</font></b> Even if you are the most heinous sinner, the ark of knowledge will carry you safely across all evils. Even the worst of all sinners can undoubtedly gain access to the Supreme Being by using the boat of wisdom.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>6. <font color="#663399">KNOWLEDGE:</font></b> Constantly resting is the awareness that is called adhyatmya and perception of the Supreme spirit who is the end of realization of truth are all knowledge and whatever is contrary to them is ignorance. Dedication to the wisdom of the supreme soul, and the direct perception of Eternal Wisdom, which is the manifestation of the Supreme Soul, constitute the components of the real wisdom. Any thing, other than these is ignorance. Thus direct perception of God is wisdom.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>7.<font color="#663399"> EVERY <st2:stockticker w:st="on">ONE</st2:stockticker> IS ENTITLED TO WORSHIP:</font></b> Even if a man of the most depraved conduct worships me incessantly, he is worthy of being regarded as a saint because he is a man of true resolve. Thus he shortly becomes pious and achieves eternal peace, and so, O Son of Kunti, you should know beyond any doubt that my worshipper is never destroyed. A great sinner even, if worships ME with onepointedness and single mindedness shall be transformed into a noble soul and shall attain the everlasting peace within. Therefore, a noble soul is the one who has dedicated himself to the Supreme Being.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>8. <font color="#663399">EVERLASTING SEED IN DIVINE PATH:</font></b> Since selfless action neither wears out the seed from which it sprang nor has any adverse consequence, even a partial observance of this dharm liberates (one) from the dire terror (of repeated birth and death). Even a small amount of action performed with a goal of self realization shall elevate the seeker from the terrible fear of birth and death cycles.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>9. <font color="#663399">THE ABODE OF THE SUPREME BEING</font>:</b> Propelling all living things that bestride a body which is but a contrivance by the maya, O Arjun, God abides in the hearts of all beings. Seek refuge with all your heart, O Bharat, in that God by whose grace you will attain to repose and the everlasting, ultimately bliss. God reside within the heart of every living being. Therefore, one must surrender himself totally to this Supreme Being with complete detachment. Through his compassion, one shall attain the ultimate bliss.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>10.<font color="#663399"> YAGYA</font>:</b>Yet other Yogis offer the functions of their senses and operations of their life breaths to the fire of Yog (self control)kindled by knowledge. As some offer their exhalation to inhalation, others offer their inhaled breath to the exhaled breath, while yet others practise serenity of breath by regulating their incoming and outgoing breath.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>11.<font color="#663399"> PERFORMER OF YAGYA:</font></b> O the best of Kuru, the yogis who have tested the nectar flowing from Yagya attain to the eternal Supreme God, but how can the next life of men bereft of Yagya be happy, when even their life in this world is miserable? For the men, who do not possess the attitude of yagya, it is very difficult to obtain human form in the transmigratory existence. Therefore, everyone, in a human body is entitled to perform Worshipful Meditation (Yagya).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>12. <font color="#663399">GOD CAN BE SEEN:</font></b> O Arjun, mighty armed one a worshipper can know this form of mine directly, acquire its essence, and even become one with it by a total and unswerving dedication. It is easy to see Him face to face, know Him and even gain entry into Him through intense devotion. Only a seer, views the soul as a marvel, another one describes him as a marvel, and yet another hears him as a marvel, while there are some who hear him and yet know Him not. An enlightened sage could see this SOUL as a rare wonder. This is direct perception.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>13.<font color="#663399"> SOULD IS ETERNAL <st2:stockticker w:st="on">AND</st2:stockticker> TRUE:</font> </b>The self, which cannot be pierced or burnt or made wet or faded is uninterrupted all pervasive, constant, immovable and eternal. Soul alone is true. Soul alone is eternal.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>14. <font color="#663399">CREATOR <st2:stockticker w:st="on">AND</st2:stockticker> HIS CREATIONS <st2:stockticker
w:st="on">ARE</st2:stockticker> MORTAL</font></b><font color="#663399">:</font> All the worlds from Brahmlok downwards are, O Arjun, of a recurrent character, but, O son of Kunti, the soul which realizes me is not born again. Brahma (the creator) and his creations, dev and demons are full of grief, momentary and mortal.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>15. <font color="#663399">WORSHIP OF OTHER GODS:</font></b> Driven by the properties of their nature, they who fall from knowledge desire worldly pleasures and in imitation of the prevailing customs, worship other gods instead of one single God. Those whose intellect has been robbed through enjoyment of worldly comforts, such foolish persons tend to worship other gods than the Supreme Being. Although even covetous devotees indeed worship me in worshipping other gods, their worship is against the ordained provisions and therefore enveloped by ignorance.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>16. <font color="#663399">THE IGNOBLE:</font></b> Those who, after forsaking the prescribed way of performing Yagya, but adopt ways without scriptual sanction, are cruel, sinful and ignorable among the human being. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>17. <font color="#663399">ORDAINED PROCEDURES:</font></b> He who departs from the body intoning <st2:place w:st="on">OM</st2:place>, which is GOD in word, and remembering me, attains to salvation.<br>
The intoning of <st2:place w:st="on">OM</st2:place>, which is the synonym for eternal Brahm, remembering only the sole Supreme Being and worshipful meditation is guidance of enlightened sage</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>18. <font color="#663399">SCRIPTURE:</font></b> I have thus instructed you, the sinless, in the most subtle of all knowledge because, by knowing its essence a man gains wisdom and accomplishes all his tasks.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The judgement has invited adverse comments from several sides, but certainly makes scholarly reading. While the <st2:PersonName w:st="on"><st1:GivenName
w:st="on">Bhagavat</st1:GivenName> <st1:Sn w:st="on">Gita</st1:Sn></st2:PersonName> consists of such pearls of wisdom, certainly other scriptures like Koran and Bible too have them.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Karmanyevaadhikarasthe! You have the right only to do your duty!</b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>From our Legal Corner - tomorrow's cases</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><b><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></b></b></font></b></font></strong></font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Income Tax</b></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Relief for Sheraton International; ITAT holds Revenue cannot split integrated business agreement and subject technical service part to tax in India as such income is business profits, not taxable as per Indo-US Treaty. </b><strong>In a highly interesting decision which cannot be read without multiple pauses even by an extraordinarily patient legal </strong>practioner<strong>, the Delhi Bench of </strong>ITAT<strong> has held in the case of US-based M/s Sheraton International Inc that since the assessee had an integrated business arrangement with the ITC Hotels in India, Income Tax authorities cannot split it and levy tax on technical service part of the agreement either under the </strong>DTAT<strong> or the Income Tax Act as such services are only ancillary and auxiliary in nature to the main objects of marketing and sales promotion of the hotel business to mutual benefits. Such an income is neither royalty nor fee for included services but pure business income, not taxable in <ns0:country-region><ns0:place><st2:country-region
w:st="on"><st2:place w:st="on">India</ns0:place></ns0:country-region> as per the provisions of </strong>DTAT<strong>, it further noted.</strong></font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Central Excise </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Interest on differential duty paid on price escalation - West Zonal Bench looks the other way!</font> </b>A Single member Bench of the CESTAT, Mumbai had in <a
href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2006/2006-TIOL-885-CESTAT-MUM.htm">2006-TIOL-885-CESTAT-MUM</a> held that interest is not payable on such differential duty paid. Interestingly in that case, the party was not represented. The same Single Member Bench in <a
href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2007/2007-TIOL-655-CESTAT-MUM.htm">2007-TIOL-655-CESTAT-MUM</a>, relied on its own judgement and confirmed the view. Now another Single Member bench in Ahmedabad has taken a different view. In this case also, the appellant was not present at the time of hearing. And so perhaps, the decision of the Mumbai Bench could not be brought to the notice of this Bench. Incidentally in the Anil Hitkari case - <a
href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2005/2005-TIOL-476-CESTAT-MUM.htm">2005-TIOL-476-CESTAT-MUM</a>, the Tribunal had held that in such cases even duty is not payable, let alone interest!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Cenvat Credit on surrendering registration certificate - Primary responsibility is on assessee to reverse the same under rule 9(2) and having failed to do so, Revenue can recover the same u/s 11A : Tribunal</font></b><font color="#663399">. <b>HOW </b></font>far can one try his luck and disown his liability? This case aptly illustrates it.</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Customs</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Customs wants to retain trousers of the accused - Magistrate orders release - Revenue approaches High Court - stuck with costs of Rs 5000: <st2:City w:st="on"><st2:place w:st="on">Delhi</st2:place></st2:City> High Court. </font></b><font color="#663399"><strong>RUSHING </strong></font>to the High Court on flimsy grounds has become a hobby with Revenue, for there is absolutely no punishment for silly appeals. Of late the Delhi High Court has been perhaps doing its bit to dissuade Revenue from clogging the courts - by dismissing Revenue appeals with costs. But what is after all Rs. 5,000/- for the mighty Revenue/ Here is yet another case where Revenue has been asked to pay Rs. 5,000/-. And the Revenue petition was because it did not want to return the trousers of the accused!</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u>See our columns tomorrow for the judgments</u></b></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more DDT</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
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