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By Vijay Kumar

Central Excise

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

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.

Draining out aerated waters – President feels there is conflict between two orders and refers matter to Larger Bench; no conflict, holds CESTAT Larger Bench

The Larger Bench found that there is no conflict between the decision in the case of Amrit Bottlers and Hindustan C oca C ola beverages . 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.

Income Tax

export market development allowance- not eligible for an agent: Delhi High Court

THE question referred to the High Court

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.

See our columns Tomorrow for the judgements