Vide Notification No. 8/2007 (N.T.) dated 01.03.2007, Rule 26 was amended and provision was added to penalize abatement of taking of inadmissible cenvat credit by making documents like invoices, transport documents etc. The Rule reads as, Rule 26(2): Any person, who issues – (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made there under like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater. The purpose of this paper to examine whether the rule can be applied retrospectively and can the past offences be penalized either through retrospective operation of these rules or on argument that such offences were already punishable under Rule 25 of the central Excise Rules, 2002. The Notification No. 8/2007 (N.T.) dated 01.03.2007 says that, After sub rule (1), the following sub rule shall be inserted:- The term -insert- has been defined in Webster Comprehensive Dictionary as -to put or place into something else-, -to introduce-. Oxford Dictionary also defines the term as -put something into something else-. A mere reading of the meaning of the term -insert- suggest that this is a new offence is being created and it cannot be applied retrospectively. The letter of the Joint Secretary (TRU) , explaining the changes states that, in clause 30(f) -A new sub rule (2) has also been inserted to provide for penal action against the person-.- It is seen that this is a new clause to -provide for- penal action. It is clear from this letter too that it is a new rule, which cannot be applied retrospectively. It is to be seen that the rule provides for penalty, a new burden on subjects. Whenever a new burden is imposed on the subjects, without amending the earlier clauses, it is presumed that the new burdens will operate retrospectively. While applying this principle of interpretation of statute the tribunal held in Cameo corporation [2008 (11) STR 161], -It is the consistent view of this Tribunal, where a new category of service is introduced for levy of service tax without amending the definition of a pre-existing category of service in which a given service answering the requisites of the new service is sought to be included by the Revenue for the prior period, there can be no levy of service tax in respect of the given service in the pre-existing category. This position has been made abundantly clear in umpteen number of decisions of this Bench also. In the result, the demand of duty on the gross amount collected by the assessee as consideration for what the Revenue considers as -Business Auxiliary Service- is set aside.- In view of this it is clear that the rules cannot be applied retrospectively. Further, as Rule 25 has not been amended, it cannot be argued that such offences were already part of Rule 25 of the Central Excise Rules. It is to be seen that penal statutes which creates offences or which have the effect of increasing penalties for existing offences will only be prospective by reason of the Constitutional restriction imposed by Article 20 of the Constitution . In Pyare Lal Sharma v. MD, J&K Industries Ltd. , the Supreme Court held that unauthorized absence as ground for termination applies only after the amendment making such ground. Unauthorised absence prior to the date of amendment cannot be considered for termination. It is further submitted that Rule 26 and its amendments are delegated legislation. In the field of subordinate legislation, the courts have taken a consistent view that while a legislature may enact laws with retrospective effect, a delegate cannot exercise a similar power and gives retrospectivity to the Rules made by it unless the parent statute gives it a power to do so either expressly or by necessary implication. In view of this this author is of the opinion that Rule 26(2) is prospective in operation and cannot be applied to past transactions.
Category Archives: Law
Understanding The Specialties And Sub Specialties Of Lawyers In Victoria BC
The first step towards finding the best lawyers in Victoria BC to represent you is understanding what type of lawyer you need. To accomplish this, you will need to understand both the specialties and sub specialties of these lawyers. Unfortunately, this can be much more difficult than it sounds. This is because, there are literally hundreds of different specialties and sub specialties within the legal profession. Luckily, the average person will only need to concern themselves with the five most commonly used specialties and sub specialties of lawyers in Victoria BC. Today, I would like to provide you with some basic information concerning these five specialties.
1. Criminal defense lawyers in Victoria BC
The specialty of criminal defense lawyers is to defend their clients against accusations that they have committed a criminal offense. This type of lawyer is typically required to appear in court several times a day on behalf of their different clients, and will often have extensive trial experience. As part of this specialty, there are also several sub specialties. For instance, there are criminal defense lawyers who choose to specialize in only one particular type of criminal case. This decision would constitute a criminal lawyer with a sub specialty. For example, a criminal lawyer who only handles capital cases.
2. Family law lawyers in Victoria BC
Family law lawyers typically operate only within the family court system. As a result, their cases generally include divorces, child custody and support hearing, adoption petitions, and juvenile justice cases. While these lawyers are capable of handling any family court case, this specialty is famous for its use of sub specialties. For instance, many family law lawyers will choose to only deal with divorce cases. Since these cases are available in such an abundance, there really is no reason for them to explore the need to take on other cases. For this reason, if you are in need of a family law lawyer it is important for you to identify whether or not they do in fact have a sub specialty.
3. Personal injury lawyers
Personal injury lawyers are responsible for seeking monetary compensation for people who are injured in a variety of different types of accidents. These lawyers typically represent individuals who have either been injured in a motor vehicle accident, been the victim of medical malpractice, or are attempting to collect workers compensation benefits after being injured on the job. If you have been injured in any way due to the negligence of another, this is the type of lawyer that you will want to hire.
4. Estate Lawyers
Estate lawyers are responsible for helping people get their legal affairs in order. For instance, the most common service provided by these lawyers is to draft and file a person’s will. These lawyers may also be able to act as the executor of your estate after you have passed on. This means that the lawyer will be responsible for ensuring that your personal property is disposed of according to your wishes. Most people will use this type of lawyer at least once in their lifetime.
5. Civil lawyers
Civil lawyers are available to help you pursue legal matters that are not of a criminal nature. For instance, if you wish to file a lawsuit against someone who has defrauded you out of money that is due to you, you would turn to a civil lawyer to pursue this matter. Generally speaking, any legal matter that would require the intervention of a civil court judge will be handled by a civil lawyer. There are also many sub specialties within this legal specialty so be sure to choose carefully when selecting a civil lawyer.
Learn Why Workers Should Think About Hiring An Employment Lawyer
There are many individuals who have wrongly lost their work. Some employees even complain concerning an unhealthy working place with discrimination and harassment everywhere. Lawful actions must be taken by workers if they are aware that their rights were disregarded. You don’t have to back down since it is easy to win the fight if an experienced nyc employment attorney is there to give assistance and counsel.
Each employee is protected by the employment law, which is also known as labor law. this isn’t a one-sided law as the rights of the employers are also protected. There are legal requirements and recommendations comprising employment law. A person who experienced abuse and unjust treatment at work have better chances of obtaining justice by seeking the help of an experienced lawyer. Due to their knowledge of employment laws, New York employment attorneys can help employees in building a strong case.
When dealing with legal matters, employing a lawyer is important. These lawyers can help clients in overcoming employment-related problems like workplace discrimination, unjust dismissal, and the likes. Companies are mindful that they’re at risks for legal issues that is why they also hire a team of legal experts that could assist them sort out any problem with the law.
Additionally, the employment lawyer NYC will make sure that their client will come prepared in front of the court. You can set up a good fight against your last employer, regardless of how powerful and big they may be by having the best legal professional with you.
There’s a number of employment attorneys NYC that have helped a lot of people over the years. With their experience, they are fully aware regarding the newest updates in the employment laws. With them, you could still have the opportunity of keeping your job, and paid out justly if your company is treating your unfairly. Almost all NYC employment lawyer will hear out your story first, and the legal issues you are experiencing. They will analyse the fact in order to determine if the case has any merit.
Through the help of NYC employment attorneys, a plaintiff can assure that he’s getting proper legal representation. In case you are engage in a court trial, rest assured your lawyer will handle everything with confidence.
One benefit of obtaining the services of new york employment attorney is that they can guarantee you that you will acquire just payment from the damages that the other party have caused you. With this well-informed and expert employment lawyer working with you, rest assured that you and your loved ones will never be suffering from the troubles brought on by your employer or co-worker. People who don’t have a background on the legal system will surely find this matter confusing. So if you want the very best chance at winning your case, don’t hesitate to hire a professional and experienced employment lawyer.
Legal Uses For Your Marijuana Seeds
Its no secret that many countries ban the sale of cannabis. Its slightly less known that in many of these countries the actual cannabis seeds are legally allowed to be bought and sold. We whole-heartedly support these measures and only recommend our cannabis seeds are used for novelty purposes, as you can imagine but often we get asked exactly what people should use them for. Well, heres what we do with our spare cannabis seeds hopefully itll inspire you!
1. One for the Mantle Piece
Impress your friends with your fine collection of rare cannabis seeds by putting them on display. I personally have a collection of 127 marijuana seeds, each one lovingly laid out on its own plush red cushion in a glass display case. Not only do they show you to be the expert collector you are, but they make great conversation starters.
2. An Expensive Form of Birdseed
If youre in a country where the purchasing of cannabis seeds is legal, then theres no reason not to feed them to your birds. Hemp is a common component of seed mixes for birds, and many report that our feathered friends will eat the cannabis seeds first. Its no surprise when you consider how full of nutrients the humble marijuana seed is each one is packed with magnesium-rich chlorophyll and protein, making it a nutritious and easy to digest treat. In 1937 when the bird seed companies testified before congress regarding the legalities of marijuana seeds, they are reported to have stated that canaries wont sing without it.
3. Make Your Own Rainstick
A rainstick is a long hollow tube filled with beads of beans. When the stick is held up, all the filling fall down, and creates a sound like heavy rain falling. If you have enough cannabis seeds lying around, why not try your hand at constructing your own? Wholesome fun which is resolutely not illegal!
4. Make a Rattle for an Infant
If that doesnt work (which it wont), consider scaling down your aims and constructing a rattle. Simply drop a handful of cannabis seeds into an empty matchbox, securely fasten it shut and attach a pencil for a rattle on a budget.
5. Bring the Spirit of Summer with Miniature Boulles
Missing boulles on the lawn and the spirit of summer? Why not recreate the fun of boulles with your cannabis seeds. Paint each seed the colour you want, and then recreate the skilled sport of the elderly in your own living room.
6. Thrifty Christmas Presents
Economically speaking, times are hard and getting the money together for Christmas presents can be tricky. Although not the cheapest seeds, a bag of marijuana will still provide one seed each for all your family and friends and when they see all of the novel, fun and, best of all, legal things they can do with their gift, theyre sure to offer you their sincere and whole-hearted thanks.
7. Leave a Trail to Find your Way Around
Hansel and Gretel had the right idea they left a trail of breadcrumbs in the woods to find their way out. Of course it backfires on them when the breadcrumbs are eaten – which is why using cannabis seeds to find your way works best indoors. You should also make sure only to use them on white surfaces so they really show up clearly. Still, if youre ever lost in a white floored palace, then you could use your cannabis seeds for navigation I suppose.
8. Make Some Fine Cannabis Seed Art
Many of those who claim cannabis should be grown illegally point to the fine art that has been created by those using the high of the finished drug. But kids, you dont need to be high to make great art try using the seeds themselves! You can paint the seeds and make them into a mosaic or a mural!
9. Make Yourself a Comfy Beanbag
Beanbags typically have thousands of polystyrene balls inside, but why not put your cannabis seeds to good use and fill a beanbag with them? Sure, it will cost a few thousand pounds more than buying polystyrene balls, but a beanbag full of cannabis seeds (probably) feels a lot more comfortable and youll have the satisfaction of knowing yours is indefinably better.
10. Guess the Number of Marijuana Seeds in the Jar
A great way of recouping some of your losses on the marijuana seed beanbag is to put your remaining seeds in a jar, and have a competition amongst your friends over who can guess the correct number. If you put the price to play high enough, you could even make a profit on your comfy, comfy beanbag.
So use your cannabis seeds for any of these purposes, but make sure you dont grow them under any circumstances! It can only end in tears.
Explaining The Meaning Of Uninsured Losses
Car insurance is not merely an important part of protecting yourself financially on the road – its a legal necessity. However if youre trying to make a claim after being involved in an accident that wasnt your fault, you might come across something called uninsured losses. We take a look at exactly what that means for your cover
Uninsured losses can be described as potential financial losses, and they aren’t usually covered by a standard insurance policy. Uninsured losses generally include: injury to yourself or your passengers; loss of earnings; cost of alternative travel arrangements; or recovery of your policy excess from a third party. These are all very common costs incurred as a result of an accident, and you will understandably want to protect yourself against them.
According to the Department for Transport, around 3,500 people are killed and 40,000 are seriously injured on Britain’s roads each year. If youre involved in an accident, it could seriously affect your health or ability to work, and therefore have grave financial implications too. Standard insurance will always cover liabilities to third parties. However, if an accident isnt your fault, you will have to make a case to the other partys insurance provider in order to cover the damage incurred. If the other party does not take responsibility, this could potentially turn into a costly and lengthy legal procedure.
Some insurance providers may recommend that you take out optional additional cover, often from as little as 20, to boost your protection and cover uninsured losses. With Greenbee Legal Protection, for example, you would have up to 100,000 towards legal expenses to help recover these potential losses. Just make sure you contact your insurance provider immediately after an accident, as there may be time limits that apply.
The Government is currently investing in a road safety strategy, which is aiming for a 40% reduction in the number of people killed or seriously injured in road accidents by the end of 2010. We can all do our part to make Britains roads safer by driving carefully at all times. However, even if you are a safe and conscientious driver, you cannot always guarantee how other people may behave on the roads. By taking out comprehensive insurance you will give yourself great financial protection from accidents and as a result hopefully feel a little safer behind the wheel.