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By Vijay Kumar

Customs

Customs - right to appeal - Tribunal insists for huge pre-deposit - Since a part of consignment still in custody of Revenue, proviso to Section 129E should have been invoked

Revenue made an assessment of Customs duty, and an appeal was preferred against. But it was dismissed for failure to pre-deposit a sum of Rs 3.3 Cr as directed. The issue went to the Gujarat High Court which directed the appellant to make a prayer before the Tribunal. But the Tribunal asked the assessee to pre-deposit Rs 3 Cro and also asked the company's Director to make deposits. That is how the issue reached the Apex Court

Central Excise

Order passed by Commissioner (A) has no legs to stand once Tribunal has disposed of assessee's appeal - Doctrine of merger comes into play.

Revenue and assessee both prefer appeals before the Commissioner (A). The assessee fails and this order is dated 24.03.2003. He moves the next appellate authority & the Tribunal passes an order on 28.11.2003/04.12.2003 in his favour. So, what happened to the Revenue's appeal filed before the Commissioner (A)?

Income Tax

IT - Claim of deduction u/s 80-M is with respect to any dividend received by a Co. from another domestic Co. - only restriction is that the claim should not exceed the total amount distributed as dividend and Sec.115-O has no applicability and cannot restrict the claim under the said section

See our columns tomorrow for the judgments