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By Vijay Kumar

Central Excise

Role of Third Member in dealing with difference of opinion – Third Member has to agree with either one or the other Member: CESTAT

Role of the third Member in dealing with the case is limited, he has to agree either with one or the other Member. He cannot formulate a new point and pass decision thereon". In view of the above majority decision, the proposition forwarded by the Jt. CDR to remand the matter back to the adjudicating authority would not arise, as the Bench, which heard the matter had not put forward such proposition. Hence, the proposition of remanding the matter back to the adjudicating authority does not arise.

Customs

CESTAT exonerating appellant on merits No prosecution: Delhi HC

As far as the present case is concerned, the finding of the CEGAT that the petitioner deserves to be exonerated has been arrived at after discussing the evidence brought on record by the Department. The order of the CEGAT exonerating the petitioner on merits having attained finality, there is no justification for continuation of the criminal proceedings against him on the same facts and evidence.

Income Tax

Payments made by Co-operative sugar factories to member farmers - TDS not applicable: ITAT Spl Bench

Section 194C applies when the payments are made for carrying out any work including supply of labour for carrying out any such work in pursuance of a contract between the contractor and the persons stated therein. By sub-section (1) of section 194C a liability to deduct tax at source is cast upon the person responsible for paying any such sum. Here, the responsibility of paying the sum for harvesting, cutting and transporting is of the cane growers. The payments are, no doubt, made to the labour hired for this purpose but these payments were made by the Samiti or by the assessee as alleged by the revenue, not on its own account; they were for and on behalf of the cane growers.

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