Commissioner could file composite appeal against all assessees if their names were mentioned in appe

Excise & Customs : Commissioner may file composite appeal against all assessees to an adjudication order; however, appeal memo must name all such assessees and where appeal memo does not name one or more party, benefit of rule 6A of CESTAT (Procedure) Rules, 1982 cannot be claimed

Revenue couldn’t allege suppression of facts by assessee when it had already conducted detailed audi

Service Tax: Where detailed audit has been conducted by department itself in year 2009 and audit objects were met out by assessee by paying service tax demanded, then, show cause notice issued in October 2010 cannot allege suppression of facts by assessee, as regards other matters

No miscellaneous application against order of Commissioner(A) as it is appealable before Tribunal

Excise & Customs : If assessee is aggrieved by order of Commissioner (Appeals), same should be challenged in proper appeal before Tribunal with application for condonation, if any; miscellaneous application is not a substitute for an appeal

Order passed by HC without formulating question of law and without hearing parties on such question

IT : If an order is passed by High Court in breach of procedure, which a statute such as section 260A has laid down, such a procedural defect shall remain open to correction by High Court by taking resort to its plenary power of review or ex debito justitiae to prevent abuse of its process

Govt. notifies interest rate of 6% on delayed refund of pre-deposit under sec. 35FF of Central Excis

EXCISE & CUSTOMS LAWS : Section 35FF of the Central Excise Act, 1944 - Interest on Delayed Refund of Amount Deposited under the Proviso to Section 35F – Notified Rate of Interest

HC denied benefit of sales-tax incentive scheme as it was later on withdrawn by department

CST & VAT : Where State of Tripura had notified an Incentive Scheme on 27-10-1990 granting exemption from tax to industrial units established after 1-4-1990 for a period of five years and in year 1995 it adopted new Scheme, which was later replaced by a Scheme of 2002, State was well within its power to otherwise withdraw all concessions which had been granted to industries

Institutes providing event management courses without awarding any diploma not entitled to sec. 12AA

IT: In order to fall within meaning of 'education' as provided in section 2(15), there should be a normal schooling by way of regular and systematic instruction

HC sets aside adjudication order denying rebate as it was passed on grounds not shown in show cause

Excise & Customs : Where adjudication order denied rebate claim on ground not listed in show-cause notice, said order was set aside with liberty to issue fresh show-cause notice in accordance with law

HC grants stay against tax demand to ‘ICICI prudential’ as ITAT had decided impugned issue in favour

IT: Where demand in dispute relates to an issue which has been decided in favour of assessee, stay against demand of tax should be granted

Absence of reasons to show failure of assessee to disclose facts won’t make re-assessment notice inv

IT : Where Assessing Officer initiated reassessment proceedings taking a view that deduction under section 80HHC was not available to assessee since it did not have profit from exports, since there was no failure on part of assessee to disclose truly and fully all material facts necessary for assessment, in view of proviso to section 147, initiation of reassessment proceedings after expiry of four years from end of relevant assessment year was not sustainable

CESTAT directed Commissioner(A) to determine demand when he had set aside adjudication order droppin

Excise & Customs : Unless duty is determined under provisions of Act, demand of duty as proposed in notice cannot be recovered

Absence of reasons to show failure of assessee to disclose facts in won’t make re-assessment notice

IT : Where Assessing Officer initiated reassessment proceedings taking a view that deduction under section 80HHC was not available to assessee since it did not have profit from exports, since there was no failure on part of assessee to disclose truly and fully all material facts necessary for assessment, in view of proviso to section 147, initiation of reassessment proceedings after expiry of four years from end of relevant assessment year was not sustainable