Jurispruden tiol – Tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Whether special provisions for petroleum refineries under erstwhile Rule 143A of Central Excise Rules can continue to have effect under Central Excise (No 2) Rules 2001 and Central Excise Rules 2002? - Matter referred to Larger Bench

THE respondent is a petroleum refinery. They produce among other products, Fuel Oil, which is used captively for generation of steam, which is in turn used for fractional distillation of crude petroleum. One of the petroleum products manufactured is Raw Naphtha which is cleared to fertilizer manufacturers at Nil rate of duty. The department demanded duty on the Fuel Oil used for manufacture of Raw Naphtha on pro rata basis by denying exemption under Notification 67/95 CE and is in appeal before the Tribunal against the order of the Commissioner (Appeals) who held that no duty need be paid on the impugned goods.

Committee of Commissioners – One head two hat syndrome continues unabated – Tribunal dismisses Revenue appeal

THE Committee procedure for reviewing of orders passed is getting murkier day by day. Paucity of Commissioners in some Commissionerates in the country warrants that one Commissioner is given additional charge of a nearby Commissionerate. Unfortunately, by virtue of such an administrative exigency, the said Commissioner lands up as, both, the first and the second Committee Member that constitutes the Committee for review purposes. Needless to mention, he signs for both the Committee Members, in the Review order.

Income Tax

Income disclosed and return filed after raid - not voluntary; penalty leviable: ITAT

It is amply clear that, only after the Revenue was in the possession of incriminating materials pertaining to undisclosed income of the assessee found during the search of SRM Group and summons u/s 131(1) were issued to the assessee, did the assessee come out with payment of advance tax and disclosure of additional income by a revised return. Hence, on the touchstone of these decisions and discussions, the assessee's action of paying tax and filing revised return cannot be called to be a voluntary one.

See our columns Tomorrow for the judgements