adjudication

1. What is meant by adjudication? 1.1 When show cause notices are issued under provisions of the Finance Act, 1994 charging any person for contravention of any provisions of the said Act and rules and/or notifications issued thereunder and penal action is proposed, the competent officers of the Department adjudge the case and issue orders. This process is called adjudication. Full Article

Board hereby assigns the Show Cause Notice F.No. 856(23)LDH/2006/Pt./02-27 dated 31.12.2009 issued by the Additional Director General, DRI, Delhi Zonal Unit, New Delhi in case of M/s Regular Exports, Ludhiana and others, to the Commissioner of Central Excise (Adjudication), referred to as Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, for adjudication. Full Article

The Tribunal has got the power of rectifying a mistake which is apparent from the record itself and even an error of judgment is outside the ambit of section 254(2) of the Income-tax Act, 1961 Full Article

With the experience of looking at the litigation before the Company Law Board and the Company Court, with the privilege of looking at various judgments under the provisions of Companies Act, 1956 while writing a commentary on Company Law and with what I have heard from few shareholders when they have grievance against the Company or the majority, I would like to express my views on the dispute resolution mechanism under the provisions of Companies Act, 1956. Full Article

Attention is invited to Board's Circular No. 824 /1 /2006-CX dated 16 th January, 2006 on the aforesaid subject. It has been reported that some of the Commissionerates have taken a view that once an order has been passed on issues like classification/valuation etc., in that case, all subsequent removals must follow the said order even though appeal of the assessee against the said order is pending. It has further been reported that in case of removal without conforming t.. Full Article

To ensure impartiality in adjudication of transfer pricing disputes, the Central Board of Direct Taxes (CBDT) has decided that commissioners associated with transfer pricing orders will not be part of the alternate dispute resolution panel. This panel is being set up by CBDT to resolve disputes arising from transfer pricing assessments. Full Article

The Central Excise law prescribes a time and procedure to pay the duty. When some amount is paid not as per that procedure or at time different from the time of payment of duty, such payment cannot be treated as duty paid under Central Excise. The issue was decided by the Gujrat High Court in Parle International Ltd. V/s VOI [2001 (127) ELT 329 (Guj.)], wherein the Hon’ble Court held that, Full Article

[2009] 21 STT 266 (BANG. – CESTAT) CESTAT, BANGALORE BENCH Chandra Shipping & Trading Services v. Commissioner of Central Excise & Customs, Visakhapatnam-II + DR. S.L. PEERAN, JUDICIAL MEMBER AND T.K. JAYARAMAN, TECHNICAL MEMBER Full Article