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
GM Sued Under Lemon Law
While Toyota is definitely taking the brunt of recalls lately, other vehicle manufacturers have troubles of their own: GM is currently being sued over a 2009 Chevrolet. The owner of the Chevrolet claims he experienced repeated problems that caused him to fear for his safety.
This is not the first time GM has been sued for safety issues – in 2009 a wrongful death suit was filed against them for defective seat belts. 2009 also saw a recall of almost 1.5 million mid- and full-size Buick, Chevrolet, Oldsmobile and Pontiac vehicles because of an engine oil leak problem that could pose a fire risk.
This kind of defect in a vehicle is precisely what the lemon law is about. It protects consumers from the harm or loss caused by purchasing a defective vehicle. Who has what rights and what duties in lemon law matters? It seems clear. The consumer has the duty to present the vehicle to the manufacturer or its representative, the dealership, in order that they are able to diagnose the defect and repair it. Along with the duty, the consumer has a right to expect the dealership to repair the vehicle honestly and expeditiously.
What are the rights of the manufacturer? Simply put, they have the right to expect that the consumer will present their defective vehicle at an authorized dealer for repair in a timely manner, and that the consumer properly maintain the vehicle. The manufacturer should have no other expectation. They should not expect a consumer to perfectly describe the defect they are experiencing or any other limiting requirement.
Of the thousands of lemon law clients we have spoken with, it is extremely rare that a manufacturer makes a legitimate offer to buy back or replace a defective vehicle. In each of these cases no hint of awareness of their affirmative duty was present.
Not all manufacturers or dealerships are the same. Some, certainly not enough, really do have the consumers best interests at heart.
If however you find yourself with a defective vehicle and a manufacturer who is not ready to step up and replace or refund as they should, find yourself an experienced lemon law attorney. Do your homework. Look at their record. See what others who have used their services have to say.
Be certain they offer you a free case evaluation without delay. Never be afraid to ask hard questions. Its important and it can determine the outcome of your lemon law case.
About Norman Taylor & Associates
Norman Taylor & Associates has been assisting consumers since 1987. Our goal is to provide individuals who have the misfortune of purchasing a defective vehicle or goods, and who have recourse under the Lemon Law, with the highest quality legal representation. With a twenty-three year history of successful cases, Norman Taylor & Associates has established its reputation as a firm of consumer advocates that gets the job done. We represent California residents of Los Angeles, Orange, Riverside, San Bernardino, Ventura and Santa Barbara counties.
The U S Constitution — John Eidsmoe Falls Short Of Proving It’s A Christian Document
According to John Eidsmoe, the U S Constitution was heavily influenced by Christianity. That is the thesis of his book Christianity and the Constitution. Published in 1987 by Baker House, the book is 415 pages in length.
The book leads off with a survey of various philosophical schools popular in the 18th Century, not least of which was Calvinism. John Eidsmoe states that a majority of Americans were Calvinist, but fails to demonstrate its influence on the Founders.
The book deals briefly with “John Locke’s social contract theory,” which is said to be the “secular expression” of the covenant. Mr. Eidsmoe equates the two, a usual tactic of Christian Federalists to explain away the obvious secularism of the U S Constitution.
For example, he glosses over Locke’s humanism with the assertion that he was “a Puritan by background” who “based his political theories on Rutherford’s Lex Rex.” Thus he excuses Locke’s humanism and Latitudinarianism to arrive at an very tenuous conclusion. John Locke was a Puritan prodigal, not a faithful son.
Mr. Eidsmoe’s repeated confusion of social contract theory and Bible covenant is his biggest problem. He naively mistakes the preamble of the U S Constitution as a commitment to Bible covenantalism, instead of the godless social contract which it is. This confusion is typical of Christian Constitutionalists, who frequently equate the U S Constitution and the Word of God.
Another chapter looks at aspects of 18th Century Puritanism such as optimistic eschatology and the application of Biblical law to all of life. John Eidsmoe wants his reader to draw the conclusion that these were incorporated into the U S Constitution. But this does not follow. The first Great Awakening of 1742 is described as a revival of Puritanism. This tenuous conclusion supports the non sequitor that Puritanism was built into the U S Constitution of 1787.
Several aberrant philosophies of the time are also discussed, including Freemasonry and Deism. Freemasonry is introduced and then waved off as an innocent social club, useful for political and business networking. John Eidsmoe simply ignores the anti-Christian oaths integral to Freemasonry.
It is hard to summarize all the problems in the chapter on “Law and Government”. For one thing, Mr. Eidsmoe presents Montesquieu as a champion of Biblical law. In reality Montesquieu took the Bible as but one among many authorities, with all subject to natural law.
Likewise Blackstone’s Common Law is presented as a compendium of Biblical law par excellence. The fact of the matter was it had morphed into a barnacle- laiden anachronism by the 1750s. For example, some 200 mostly petty crimes carried the death penalty. Most juries refused to enforce it because it was so obviously unjust.
In reality Blackstone rarely even mentioned the Bible in his Commentaries. We assume John Eidsmoe has read Blackstone, so he should be aware of that.
Returning to Locke, Mr. Eidsmoe justifies his humanism and “blank slate” theory of the mind, which denies original sin. Again he draws the faulty conclusion that Locke’s “social compact theory is similar to the Calvinist idea of covenant.” This is a misleading statement because the two ideas are diametrically opposed. They represent the authority of man versus the authority of God.
All of these misperceptions color the religious biographies of the founders which comprise most of the book. For example, of John Witherspoon he notes that “He devoted his life to instilling the principles of Holy Scripture into the minds and souls of young men who then used these principles to shape America.”
It is difficult to see how anyone who has read Witherspoon’s class notes for his moral philosophy class could draw such a conclusion. Moral philosophy was the culminating class of the curriculum that Witherspoon taught personally to all the graduating seniors at the College of New Jersey. They are an exposition of natural law and secular social contract theory, with very little reference to Holy Scripture.
Typical of Christian apologists for the U S Constitution John Eidsmoe spends a good deal of time arguing that the Founding Fathers were all solid Christians. The usual assumption is that if we can prove the founders were Christian, the document they gave us must of necessity be Christian. But this is a non-sequitor. Space does not permit us to say all that could be said of these biographies.
At the end, John Eidsmoe lists all of the alleged biblical principles he has found in the U S Constitution. But most of what he cites is Enlightenment theory of the natural rights of man, egalitarianism, and natural law. The “consent of the governed” is the source of governing authority rather than God.
Mr. Eismoe is correct in concluding that knowledge of the sinfulness of man prompted the Constitution’s limited, delegated powers. This is the one point at which the Founders got it right, and we have Witherspoon to thank for that. But overall the complexities of this book should limit its use to the advanced student who is well-versed in the issues involved.
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Buy Methiopropamine Or Camfetamin – But Be Legally Secured
Whenever we come across the term research chemicals, the adjectives that instantly come to our mind are hazardous, dangerous and harmful etc. It is natural for common man who is not professionally engaged with chemical science. The force strengthening this belief is that chemicals can harm anyone if handled improper way. The misuse of research chemicals may lead to many serious consequences which make be health oriented or legal. Camfetamine, Methiopropamine, Methoxetamine, 6-apb powder and Benzo Fury etc are commonly known and widely used research chemicals. Among these, Camfetamine and Methiopropamine (Class B chemical) are more in demand by the laboratories and industries.
Camfetamine is termed as N-methyl-3-phenyl-norbornan-2-amine. It is the analogue of in-famous Fencamfamine. At the moment, it is available only at leading online research chemicals stores. Many scientists are keen to use it to analyze it chemical and physical properties. Methiopropamine, also known as MPA, is thiophene-based analog of methamphetamine. It is chemically written as N-methyl-1-(thiophen-2-yl) propan-2-amine. It came into existence in 1942. It is almost similar to Methamphetamine. It became popular among the youngsters with the nick names of Whiz, Speed, Phet and Billy. Its sales in UK was allowed in December 2010. Just after its introduction, it gained popularity among the masses as recreational drug but very soon it was turned down because of its specific side effects as well as almost no interest of pharmaceutical industry.
However, some wasted social interests are also engaged in sourcing these to serve their unsocial purposes. Therefore, you need to be very cautious while buying it. To be on safer side, you must have legal reason and permission to source and use it. Any deviation in nature of declared usage may also land you behind the bars. If the selected source doesnt have AIRCR certification for selling Camfetamine, do not deal with it even if you are getting financial benefit.
Although suppliers or distributors of chemicals are already watchful while selling these chemicals but primary responsibility comes to the user. Nobody wants to let Camfetamin or Methiopropamine fall into wrong hands. It is reported that some people get these chemicals in bulk and resell them in retail at higher price for illegal purpose. To buy Methiopropamine or camfetamine is not an easy task if you are buying these chemicals legally. You need to furnish lot of documents. But if you have valid reason to use these chemicals, Government recognized agencies may supply these up to your end.
Legal Help In Los Angeles
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Attorneys understand today’s most complex business issues and give complete solutions. They serve clients from traditional blue chip companies to new and innovative emerging companies. The large choice of potential industries in which they have got expertise are technology (including online services and computers and software), electronics health care, finance, manufacturing, franchise, entertainment, and media and sports, and also the retail and fashion sectors.
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One can possibly find the best attorney by various options. Looking for “”State Bar-certified lawyer referral services”” within your local phone directory will do great help in locating the best local attorney. It’s also preferred to ascertain if the attorney is really a part of the La County Bar Association. This organization mainly targets increasing usage of justice. It provides legal or law-related services for the public at a very modest fee and in many cases, without cost. The public interest groups and also the free and low-cost legal agencies may also be reliable sources. The attorneys now keep a web profile, which indeed offers a deep understanding of the lawyer’s experiences or abilities.
Because of the healthy business profile in Los angeles, it might be expected that there would be occasions when businesses will be linked to various legal matters, that include negotiating a merger or law suits. However, since in such cases, businesses need to have people that would aggressively represent their interests, it is vital that businesses get the very best lawyers possible. Unfortunately, there are several businesses, in particular those which have just started their operations which aren’t aware about the sources that they’re able to end up good lawyers. The good news is that you have some steps these particular businesses may take to help them receive the best lawyer that will aggressively represent their interests in a lot of situations.
Some helpful steps
One of the best ways for businesses to own use of good lawyers is to request referrals off their colleagues on the market. It is because in the legal matters which might be involved with in operation; these companies can refer several of the better lawyers they may have worked with in the past. Moreover, businesses may also access to top notch information on lawyers from their colleagues. In the operation of shopping for a legal representative, it will be also of great help for businesses whenever they requested references in the lawyers they are considering. This is helpful because by interviewing but not only the lawyer but the references the lawyer would give, business owners can gauge the ability with the lawyer based on how he handled the instances of his other clients. One additional way during which businesses can gain access to good lawyers should be to ask other lawyers, including their tax lawyers. This is due to lawyers who may have a healthy standing among their colleagues can be viewed as among the best lawyers because of the respect that other lawyers have on their behalf.
Within a city like Los angeles, receiving a good lawyer is not a luxury but a necessity for businesses given the legal aspects which can be involved in running and looking after an organization. The good news is that companies can gain access to the best lawyers using simply knowing where to look and who ought to because knowledge on these can give businesses having access to lawyers who’d aggressively represent their interests inside legal arena.
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