"25 December 2014" Archive

Board’s Circulars have prospective effect only and not retrospective effect

Uttam Galva Steels Pvt. Ltd. Vs. CCE Raigad

Uttam Galva Steels Pvt. Ltd. (the Appellant) was engaged in the manufacturing activity and the final products which were cleared on payment of duty included the products namely ‘H.R. Pickled Oils’ (Pickled Oils) and ‘HR Pickled and oiled coils’ (Pickled Coils)....

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Posted Under: Excise Duty |

CBI Files Chargesheet against ACIT in alleged Rs. 30 Lakh bribery case

A case was registered U/s 7 of The Prevention of Corruption Act, 1988 against the said Additional Commissioner of Income Tax, on the allegations for obtaining an illegal gratification of Rs. 30,00,000/-(approx) on 25.03.2013, from a builder of Ahmedabad for passing a favourable order in assessment/ scrutiny proceedings being conducted by ...

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Posted Under: Excise Duty |

E-Book on Good Governance – Ministry of Finance

December 25, 2014  FOREWORD The Government attaches utmost importance to the need for improving Governance and service delivery to the common man. One of the important tenets in this direction is the effective use of IT based applications under e-Governance initiatives. In line with this, the Ministry of Finance has taken-up the initiati...

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Posted Under: Excise Duty |

All About Online Correction of e-TDS Returns

CA Avinash Rawane Presentation Contains the details as under: Brief provisions of TDS; Step by Step system Processing of TDS Returns by CPC; Slides containing description as to how to File Online e-TDS correction statements; Advantages of Online e-TDS Correction Statements; Changes in the System of Processing of e-TDS Statements;...

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GST- A Step Ahead

Finally a step towards GST – major indirect tax reform in India, has been taken when 122nd Constitutional Amendment Bill,2014 made its way through the Lok Sabha on 17th December, 2014....

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Posted Under: Excise Duty |

Malafide cannot be attributed to the Assessee on detection of short payment by the Department prior to filing of ST-3

Pectjem Classes Vs. Commissioner of Central Excise

CESTAT, Delhi held that detection of short payment by the officers prior to filing of ST-3 is a premature detection. The Appellant has given a plausible explanation of short payment by submitting that inasmuch as entries were not made in the computers and the data was yet to be entered, there was no mala fide on their part not to pay Serv...

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Posted Under: Excise Duty |

Third Report of tax administration reform commission (TARC)

The Government had constituted Tax Administration Reform Commission (the TARC) headed by Dr. Parthasarathi Shome, on August, 2013, to suggest core reforms to the tax administration set-up in the Country. The TARC has now submitted its Third Report dated December 2, 2014 called the “Third Report of the Tax Administration Reform Commissio...

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Posted Under: Excise Duty |

If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also

Internet Computer Centre Vs. CCE, Lucknow

In the instant case, Internet Computer Centre (the Appellant) availed the benefit of Small Scale Exemption under erstwhile Notification No. 6/2005-ST dated March 1, 2005 (SSI Notification) which was denied by the Lower Authorities on the ground that the services rendered...

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Posted Under: Excise Duty |

Govt. dept should use Either NIC provided or own e-mail & web services

2(103)/2014 (27/11/2014)

No. 2(103)/2014-CERT-In Government of India Ministry of Communication & IT Department of Electronics and Information Technology Electronics Niketan, New Delhi Dated  27.11.2014 OFFICE MEMORANDUM Subject: Advisory for use of email and web services in respect of compliance to the order of High Court of Delhi under Public Records Act, 1...

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