Jurisprudentiol– Tomorrow's cases

By Vijay Kumar

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

CESTAT members changing order after it was signed by both Members, amounts to tampering with judicial record - Tribunal should ensure that such unsavoury incidents should not occur in course of their conduct of judicial proceedings: Delhi High Court

WHAT has been done in this particular case does not behove of judicial proceedings.

Once an order is passed and it is signed by the members, the same cannot be altered unless law provides for a review of the same and that too only after hearing the parties.

Tribunal should ensure that such unsavoury incidents should not occur in the course of their conduct of judicial proceedings.

It is hoped that the President of the Tribunal shall inform the other members of the Tribunal about the passing of this order.

Income Tax

EOUs – generating computer designs amounts to manufacture for the purpose of exemption under Section 10B in view of the expanded scope by Section 10BB – ITAT

THE assessee is getting technical requirements from its foreign clients for the plant/equipment lay out, which is transferred to it by means of electronic files. Thereafter, the assessee's engineers produce specific designs/drawings with the help and application of computer software for CAD System and then deliver the final design and drawings back to the clients through E-Mail or FTP. From the narration of the above facts, it is manifest that the assessee is involved in the ‘management of electronic data'.

Central Excise

Cutting and slitting of steel sheets and polyester films used for lamination purposes do not amount to manufacture according to Board Circular which is binding on the Department. – Supreme Court

THE later Circular dated 2nd March, 2005 accepts the judgment of the Delhi High Court and withdraws the earlier Circular dated 7th September, 2001. Thus, the position is now made clear that cutting and slitting of steel sheets and polyester films used for lamination purposes do not amount to manufacture according to Board which is binding on the Department.

See our columns tomorrow for the judgements