Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: VAT Audit :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: VAT RATES :: list of goods taxed at 4% :: ACCOUNTING STANDARD :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: due date for vat payment :: form 3cd :: ACCOUNTING STANDARDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: empanelment
 
 
« Latest Circulars »
 Auction of Government of India Dated Securities November 20, 2017
 Auction for Sale (Re-issue) of Government Stock (GS) November 20, 2017
 Monetary Transmission in India: Why is it important and why hasn’t it worked well? (Dr. Viral V Acharya, Deputy Governor - November 16, 2017 - Inaugural Aveek Guha Memorial Lecture, Homi Bhabha Auditorium, Tata Institute of Fundamental Research (TIFR))
 New Opening Accounts & Finance - Executive /asst. Manager ( Chartered Accountant)
 35 LPA-Opening DGM / GM Accounts - Chartered Accountant ( CA )
 Secondary market transactions in Government Securities – Notional Short Sale
 Over-the-Counter Government Securities Transaction by Foreign Portfolio Investors (FPIs) – Settlement Period
 Agency Commission for GST receipt transactions
 Inclusion of “Utkarsh Small Finance Bank Limited” in the Second Schedule to the Reserve Bank of India Act, 1934
  Master Circular on Conduct of Government Business by Agency Banks - Payment of Agency Commission
 Auction for Sale (Re-issue) of Government Stock (GS) November 13, 2017

Instructions regarding need to follow Judicial discipline in adjudication proceedings.
July, 02nd 2014
                                  F. No. 201/01/2014-CX.6
                                   Government of India
                                    Ministry of Finance
                                 Department of Revenue
                           Central Board of Excise & Customs
                                              ..........

                                                            New Delhi, the 26th June, 2014

To

        All Chief Commissioners of Central Excise,
        All Chief Commissioners of Central Excise and Service Tax,
        All Chief Commissioners of Customs.


Sirs,
          Subject ­ Instructions regarding need to follow Judicial discipline in
          adjudication proceedings.


        Kind attention is invited to the order of Hon'ble High Court of Guj arat at
Ahmedabad in case of M/s E. I. Dupont India Pvt Ltd (hereinafter referred to as M/s
Dupont) in Special Civil Application no 14917 to 14921 of 2013 dated 25-10-2013
[2013-TIOL-1172-HC-AHM-CX]. M/s Dupont had filed appeal before the Hon'ble High
Court against rejection of a refund claim on an issue which had earlier been decided by
the Hon'ble High Court against the revenue, though in a matter relating to a different
assessee. Thus for deciding the refund, a binding precedent judgment existed.





2)      However the binding precedent was not followed which led to litigation before the
Hon'ble High Court to which Hon'ble High Court took a serious view. It may be noted
that on the subject of consequential refund, where the department has gone in appeal,
there already exists a circular no 695/11/2003 ­CX dated 24-02-2003. This circular of
the Board is binding on all field officers. Had this circular been followed in the case,
unnecessary litigation as well as adverse observation of the Hon'ble Hig h Court could
have been avoided. This circular is once again brought to the notice of field officers with
direction that it is followed scrupulously.
3)     The judgment of Hon'ble High Court in M/s Dupont case (supra) under reference
may be perused by the field officers for complete understanding of the issues involved
and directions of the Hon'ble High Court on need to follow judicial discipline. Judgment
of the Hon'ble Supreme Court in case of Union of India vs. Kamlakshi Finance
Corporation Ltd. [1991 (55) E.L.T. 433 (S.C.) = 2002-TIOL-484-SC-CX-LB] may also be
perused as this is an authoritative pronouncement on the issue and has also been cited
by the Hon'ble High Court.





4)     The contents of this instruction may be brought to the notice of all adjudicating
authorities under your jurisdiction with direction to follow the same scrupulously.


                                                                           Yours faithfully,




                                                                              (Pankaj Jain)
                                                                     Under Secretary (CX)

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Portfolio

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions