the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC   Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI     FM directs expediting of Cadre Restructuring in CBDT & CBEC      Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78    Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court    Anti-dumping duty on imports of Acrylic  Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85  Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7    Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6    Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35  per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details   Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30    Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31    Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT    merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC  ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT    HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it  falls within the ambit of the term “produce”-AIT-2010-363-HC    Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82   Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB       
 
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FORM ST – 5

Form of Appeal to Appellate Tribunal under section 86 of the Finance Act, 1994 ( 32of 1994 )

In the Customs, Excise and Service Tax Appellate Tribunal

Appeal No. ________________ of __________ 2006

 Appellant

v.

______________________ Respondent

1.

The designation and address of the authority passing the order appealed against.

 

2.

The number and the date of the order appealed against.

 

3.

Date of communication of a copy of the order appealed against.

 

4.

State / Union territory and the Commissionerate in which the order / decision of assessment / penalty / interest was made.

 

5.

Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Commissioner (Appeals).

 

6.

Address to which the notices may be sent to the appellant.

 

7.

Address to which the notices may be sent to the respondent.

 

8.

Whether the decision or order appealed against involves any question having a relation to the value of the taxable service for purposes of assessment; if not , difference in tax or tax involved, or amount of interest or penalty involved, as the case may be.

 

8A.

(i)

Period of dispute

 

 

(ii)

Amount of tax if any, demanded for the period mentioned in item (i)

 

 

(iii)

Amount of refund, if any, claimed for the period mentioned in item (i)

 

 

(iv)

Amount of interest involved.

 

 

(v)

Amount of penalty imposed.

 

9.

Whether tax or penalty / interest is deposited; if not, whether any application for dispensing with such deposit has been made ( a copy of the challan under which the deposit is made shall be furnished).

 

9A.

Whether the appellant wishes to be heard in person.

 

10.

Reliefs claimed in appeal.

 

 

STATEMENT OF FACTS
Grounds of appeal

(i)
(ii)
(iii)
(iv)

Signature of the authorised
representative, if any

Signature of the appellant

 Verification

I, ______________________ the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ____________________ day of ______2006

Place:
Date :

Signature of the authorised
representative, if any

Signature of the appellant
or his authorised representative

Note :-

(1)

The appeal including the statement of facts and the grounds of appeal shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

AIT Note: “Certified copy” means the original copy of the order received by the party or a copy(including a Photostat copy) thereof duly authenticated by the concerned department.

(2)

The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds be numbered consecutively.

(3)

The fee is required to be paid under the provisions of the Act shall be paid through a crossed bank draft in favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalised bank located at the place where the Bench is situated and demand draft shall be attached to the form of appeal.

AIT Note:

The fee is as under:

(i)                            where the amount of Tax and interest demanded and penalty levied is Rs. 5 Lakh or less- Rs 1000/-

(ii)                          where the amount of Tax and interest demanded and penalty levied is more than Rs.5 lakh and upto Rs.50Lakh-Rs 5000/-

(iii)                       where the amount of Tax and interest demanded and penalty levied is more than Rs.50 Lakh- Rs.10000/-

Further,Stay Application/other Applications should be accompanied by a fee of Rs.500/-

 

  

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