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-7

Form of application to Appellate Tribunal under Section 86(2) [or Sec.86(2A) of the Finance Act, 1994 (32 of 1994)]

In the Customs, Excise and Gold(Control) Appellate Tribunal Appeal No._____________of______________20_________________________Applicant

v.

_____________________Respondent.

1.

Designation and address of the applicant (if the applicant is not the adjudicating authority, a copy of the authorisation from the Commissioner of Central Excise to make the application should be enclosed).

2.

Name and address of the respondent.

3.

Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order.

4.

State/Union territory and the Commissionerate in which the decision or order was made.

5.

Date on which order under sub-section(2) of Section 86 of the Finance Act, 1994, has been passed by the Board or the date on which the order under sub-section (2A) of Section 86 of Finance Act,1994 has been passed by the Commissioner of Central Excise.

6.

Date of communication of the order referred to in (3) above to the adjudicating authority.

7.

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

7A.

(i)

Period of dispute

 

 

(ii)

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

 

 

(iii)

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

 

 

(iv)

Amount of interest imposed.

 

 

(v)

Amount of penalty imposed.

 

8.

Reliefs claimed in the application.

 

STATEMENT OF FACTS
Grounds of application

Signature of the applicant

Note: The form of application including the statement of facts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board or copies of orders of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order of the Commissioner of Central Excise, as the case may be, under Sub-section(2) of Section 86.

FORM

(see sub-rule (4) of rule 5)
Return under rule 5 of the Service Tax Credit Rules, 2002
(For the period from________ to________)

Input service

Sl No.

Date and no. of document on which credit is availed

Details of input service provider

Details of input service

ST regd. No.

Address

Description

Value

Credit taken

 

 

 

 

 

 

 

Service tax credit

Opening balance

Credit taken

Credit utilised

Closing balance

 

 

 

 

 

Place:-
Date :-

Name and signature of the assessee or
his authorised representative".

 

  

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