TIOL-DDT 917 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 917 </font><br>
28.07.2008 <br>
Monday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Babus asked to tighten belts – Austerity in Administration </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CESTAT unhappy with the lack of assistance to the Bench from Revenue – marks a copy of the order to the Revenue Secretary and Chairman, CBEC. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How well is the revenue handling the appeals in Tribunal? They book cases at the drop of the hat. The religiously confirmed demands reach the Tribunal. When the appeals reach the crucial stage where the judicious scrutiny of the issue is taken up for the first time in the hierarchy of appeals, they show no interest and leave the things to fate. How else one can sum up things after reading the agony of the Bench in utter callousness in handling the appeal in a case? Here are some chronological events: </font></p>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10-3-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Report called from the Commissioner and matter adjourned to 05-04-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">05-04-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue did not file written submissions. Matter adjourned to 15-5-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15-5-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Stay granted. Matter to come up for final hearing on 17-7-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17-7-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue prayed for adjournment. Matter adjourned to 27-7-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">27-7-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Directions were given to both sides and matter adjourned to 6-9-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6-9-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Matter adjourned to 7-11-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7-11-2007 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue seeks adjournment to get opinion from the Central Govt Advocate. Adjourned to 19-12-2006 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19-12-2006 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Adjourned at the behest of the revenue to 02-02-2007 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">02-02-2007 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue sought adjournment </font></p></td>
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<td valign="top" width="547" colspan="2"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Likewise, matter was adjourned to 20-6-2007, 22-08-2007 and finally to 11-10-2007 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11-10-2007 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SDR asks adjournment on the ground that Senior Counsel has been appointed. Final last chance was given on 5-11-2007 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5-11-2007 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Matter adjourned at the behest of revenue to 10-12-2007 </font></p></td>
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<td valign="top" width="103"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10-12-2007 </font></p></td>
<td valign="top" width="444"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Govt Advocate prayed for adjournment. Adjourned for 14-02-2008 </font></p></td>
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<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">And on 14-02-2008 the Tribunal said: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the matter was called, the learned DR submits that the Central Government Advocate could not be present for argument today and prays for adjournment. The learned Counsel opposes the prayer and points out that several adjournments have been given in the matter. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We have noticed from the file that the Revenue has taken adjournments for last two years despite the fact that the Advocate for appellant being present on all the dates of hearing. The revenue involved in the matter is huge and the stay of recovery and waiver of pre-deposit has been granted in the matter. <font color="#FF6633">It is our daily experience that the cases are being adjourned on one pretext or the other at the request of Revenue. There are only two Departmental Representatives attached to the Tribunal and one or the other of them will be on leave.</font> There is no proper assistance to the Bench from the Revenue despite several requests made by this Bench. The DR submits that the Joint CDR met with an accident and is on leave. We had impressed upon the CDR to post enough DRs to the Tribunal so that adjournment should be avoided and work of the Tribunal can go on smoothly. We also passed Miscellaneous Order and marked copy to the Revenue Secretary and the Chairman of the Central Board of Excise & Customs to look into the matter. No effort has been made from any side to increase the strength of DRs so that the work of Tribunal can go on smoothly. This was the only matter listed today for hearing. We express our displeasure in the matter. In the interest of justice the matter is adjourned finally to 27 th March 2008. There shall be no further adjournment in the case. The stay granted in the matter will continue till the disposal of the appeals. The Revenue shall not proceed to recover the amount till the disposal of the appeals. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Assistant Registrar shall mark a copy of this order with a covering letter to the Revenue Secretary and the Chairman of C.B.E.C. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">If you think after this order, enough DRs will be posted and the work will go on smoothly, you are totally mistaken. The post of DR does not carry any charm and there is no reward for doing any good work, and especially when compared with their counterparts who enjoy all the privileges. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And simply posting a few more DRs will not solve the problem. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=4091" target="_blank">DDT 423- 8 08 2006</a> had commented, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The condition of our departmental representatives in the Tribunal is pathetic to say the least. They are our soldiers fighting huge revenue battles, but they are made to fight with sticks against nuclear bombs. Each DR has to attend to at least 10 cases per day and even the cheapest lawyer would charge two thousand rupees per case. So the DR should be getting at least Rs. 20,000 per day. And that's what he gets for a whole month! What is his inspiration to work, except love for the country? But how long can one sustain on patriotism? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The gross inequalities and differences in status and comforts in different postings will certainly dampen the spirits of the good officers condemned to the bad postings. Even thoroughly honest commissioners would like to have an executive post for the frills and thrills and many of them feel dejected that their more capable colleagues beat them to the post. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The little that the government can do is to make these posts a little more attractive with a little more perks. For example the officers in the Board, Academy, Tribunal (DR) and such identified important but less glamorous posts should be given thrice the salary and perks like a car, computer, PA etc. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board and the Revenue Department should take this institution [CESTAT] seriously – after all thousands of Crores are involved !. While the Department is not providing adequate facilities to the DRs , they are prepared to pay well to a new class of “special counsels” who are all senior retired officers. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see</font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=52&filename=legal/cestat/2008/2008-TIOL-1184-CESTAT-BANG.htm" target="_blank"><strong>2008-TIOL-1184-CESTAT-BANG</strong> </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RK Jain takes on CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RK Jain, the crusading editor of ELT and Centax Publications has written a hard hitting editorial on CESTAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In December 1991, he had addressed a letter to the then Chief Justice of India, Shri M.H. Kania , complaining that as the Customs, Excise and Gold Control Appellate Tribunal ( CEGAT ) was without a President for the last over six months the functioning of the Tribunal was adversely affected, in that, the Benches sit for hardly two hours or so, the sittings commence late at about 10.50 a .m., there is a tendency to adjourn cases on one pretext or the other so much so that even passing of interim orders, like stay orders, etc., is postponed and inordinately delayed, and the general tendency is to work for only four days in a week. The work culture is just not there. Three directions were sought, namely, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"( i ) the immediate appointment of the President to the CEGAT , preferably a senior High Court Judge; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) order an enquiry into the malfunctioning of the CEGAT ; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) issue all other directions as your Lordship may deem fit and necessary." </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This letter was directed to be treated as Public Interest Litigation – see R.K. JAIN Vs UNION OF INDIA - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2002/2002-TIOL-405-SC-CB.htm" target="_blank"><strong><font size="1">2002-TIOL-405-SC-Constitution</font></strong></a><font size="1"><strong>. </strong></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In his latest editorial, highly critical of the “gold in shoes” case, he asks, “ IS CESTAT PUSHING “ GOLD IN SHOE SOLES” DOWN THE THROAT? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/justinside.htm" target="_blank">Click here for explosive piece. </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Export Promotion Schemes – CBEC explains </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC has explained the various schemes and the recent changes in them. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>EXPORT ORIENTED UNDERTAKING SCHEMES </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1. Net Foreign Exchange Earnings ( NFE ) : </strong>The unit has to achieve positive NFE in the block of five years starting from the date of commencement of production. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>2. Rationalization of calculation of NFE with rate of depreciation allowed on the capital goods: </strong>for a unit exiting prior to expiry of 10 years, the NFE will be calculated on the value of capital goods and payment of foreign technical know-how fee based on the rate of deprecation allowable on the goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>3. </strong> C <strong>learance or debonding of capital goods in the event of non achievement of positive NFE : </strong>Para 6.15(b) and para 6.18(e) of FTP have been amended to allow clearance or debonding of capital goods for disposal in DTA and exit from the scheme respectively only when the unit has achieved positive NFE taking into consideration of depreciation allowed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4. Exit from EOU scheme to EPCG scheme: </strong>Para 6.18 (d) of FTP has been amended to allow exit from EOU scheme to Export Promotion Capital Goods scheme only when EOU has fulfilled positive NFE criteria on the date it wishes to de-bond or migrate to EPCG scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>5. Exit from EOU scheme to Advance Authorization Scheme: </strong>A new Para 6.18 (g) has been inserted in the FTP to allow a unit to exit to Advance Authorization scheme as a one time option subject to fulfillment of positive NFE criteria. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>6. </strong> R <strong>ecovery of duty in event of non fulfillment of export obligation in the block period of 5 years: </strong>In terms of Board's circular No. 21/95- Cus dated 10.03.1995 ( F.No . 307/2/91- FTT ), demand of duty can be confirmed only after a definite conclusion regarding non- fulfillment of export obligation is arrived at by the Development Commissioner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The requirement of a definite conclusion by the Development Commissioner before Customs/Central Excise authorities can initiate action, at times, causes inordinate delay in effecting duty recovery from a unit in the event of non fulfillment of export obligation as no action can be initiated till a conclusion is arrived at by the Development Commissioner. C & AG in Chapter I of Audit Report No. 7 of 2007 (Indirect Taxes-Performance Audit) on ‘Hundred percent Export Oriented Units' has observed adversely on the delay in recovery of duty from the defaulting EOUs . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This issue has been reviewed in consultation with the Department of Commerce. It has been decided that after the block of 5 years, final decision would be taken by the Development Commissioner with respect to fulfillment of export obligation as far as possible within 6 months but positively within one year. An amendment to this effect has also been made in Para 3 (ii) of Part (A) of Appendix 14-I-G to HBP . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thus, duty, if any, may be demanded in the event of default in achieving NFE from a unit after a block of 5 years in accordance with the conclusion arrived at by the Development Commissioner/ Director STPI within a period of six months after the expiry of 5 years block period. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>7. Accountal of inputs in accordance with Standard Inputs-Output Norms ( SION ): </strong>inputs imported or procured duty free are required to be accounted for in accordance with SION . For the items having no SION , consumption of inputs shall be allowed subject to generation of waste, scrap and remnants upto 2% of input quantity. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>8. Flexibility for DTA sale for the units manufacturing and exporting multiple products: </strong>flexibility is provided by allowing DTA sale of a specific product upto 75% of the FOB value of export of the specific product within the overall total entitlement of 50% of total FOB value of exports which can be cleared at concessional rate of duties. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>9. Payment of duty on DTA clearances on monthly basis. </strong>As a measure of trade facilitation and keeping in view that domestic manufacturer is already extended the facility of monthly payment of duty, the EOU / STP / EHTP / BTP units are also allowed to pay duty on the goods removed into DTA on a monthly basis. Duty paid shall be verified and scrutinized by the proper officer with the help of the returns E.R -2 filed by the units. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>10. Anti dumping duty foregone to be paid by the units on DTA clearances: </strong>The intention of non-levy of anti dumping unit on EOUs is that the goods imported are eventually exported after being used in the manufacture or production. However, where the goods are not exported and are cleared into DTA , the purpose of non levy of anti dumping duty gets defeated. So pay Anti Dumping Duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>11. New optional scheme of payment of excise duty only on DTA clearances for EOUs in textile /granite sector: </strong>A unit manufacturing goods wholly out of indigenous raw materials is allowed to clear these goods into DTA on payment of excise duty only. It has been represented that units in textile and granite sector are denied the benefits of payment of excise duty because these units use very minimal imported inputs and therefore are required to pay applicable customs duty. This makes them economically unviable. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In order to address difficulties of such units, a new optional scheme has been introduced under para 6.8 (l) of FTP. Similarly, a new entry has been made in the notification No. 23/2003-CE dated 31.03.2003 by notification No. 26/2008- C.E. dated 05.05.2008 so as to provide an option to the EOUs in the Textile and Granite sectors for payment of excise duty on DTA sale of goods manufactured by such units wholly from the indigenous raw material and also by use of duty paid imported inputs upto 3% of the FOB value of exports in the preceding financial year. Once such option is exercised, the unit would not be allowed to use duty free imported inputs for any purpose. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>12. Supply of goods from DTA under benefit of deemed export are to be treated as imported goods: </strong>goods supplied to EOU / STP / EHTP / BTP unit from Domestic Tariff Area under claim of deemed export benefits are regarded as imported goods. As a result, goods manufactured out of such goods by EOU / STP / EHTP / BTP unit cannot be considered as goods manufactured wholly out of indigenous raw material to be eligible to avail benefits on clearances into DTA by payment of only central excise duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>13. Goods procured on High Sea Sale basis in Indian rupee to be counted towards NFE obligation </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>14. Setting up service unit under EOU / STP / EHTP / BTP scheme: </strong>A service unit under EOU / STP / EHTP / BTP scheme can be set up for the services which are produced in India for export out of India in terms of Export of Service Rules, 2005. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>15. Exemption for the goods required for production of services within the unit </strong>there was no parallel provision to allow non-specified items required for production of services. This put service units in a disadvantageous position and increased the cost of exported services. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This issue has been considered by this Department and service units are also allowed similar benefits. Amendment to this effect has been incorporated in the EOU notifications by notifications No. 47/2008- Cus and 24/2008- C.E. both dated 11.04.2008. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And so on… </font></p>
<p align="left"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Actually there is nothing new in this circular, but it is a good compilation of the latest amendments </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2008/cuscir08_12.htm" target="_blank">CBEC Circular No. 12/2008-Customs Dated 24 July, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Jurispruden<font color="#FF6633" size="5"> tiol</font> – Tomorrow's cases</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></b></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TISCO is an 'integrated steel plant' - It is high time that Board gives importance to an Officer's training, experience, efficiency, expertise and competence while posting him to a specific charge rather than merely going by number of years spent in different classes of cities: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are somewhat concerned that the Commissioner who is having jurisdiction over an integrated steel plant, goes on to confirm a huge demand of duty and penalty of over Rs. 235 crores on the sole ground that M/s. TISCO is not an integrated steel plant. He also disregards a specific circular issued by the Board to clarify that ore includes ore concentrate. Before confirming such a huge demand and disregarding a specific circular issued by the Board, it was advisable for the Commissioner to consult the Board and also to verify the position in respect of the other integrated steel plants, some of which are not located far from the Adjudicating Commissioner's jurisdiction. There does not seem to be any record that such an exercise has been done. There was a time when the training of an I.R.S. (Customs and Central Excise) Officer was not considered complete unless he was familiar with the manufacturing and excise system of an integrated steel plant and an integrated textile mill. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Draining out aerated waters – President feels there is conflict between two orders and refers matter to Larger Bench; no conflict, holds CESTAT Larger Bench </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Larger Bench found that there is no conflict between the decision in the case of <em>Amrit Bottlers </em> and <em>Hindustan C oca C ola beverages </em>. Both the decisions are on different facts of the case. In these circumstances matter is referred to the referral bench to decide the issue on merit. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>export market development allowance- not eligible for an agent: Delhi High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> question referred to the High Court </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Whether on the facts and in the circumstances of the case the Tribunal is correct in law in holding that the assessee company, who is procuring export orders from the foreign buyers and passing on to the manufacturers or dealers is not entitled to weighted deductions under Section 35B of the Income Tax Act. </em></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns Tomorrow for the judgements </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Day. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p>
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