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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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CESTAT upheld the competency of DRI officers to issue show cause notices in light of the statutory amendment and the SC decision in Canon India (Review), rejecting the appellant's jurisdictional challenge. However, on merits, CESTAT held that the Commissioner (Adjudication) acted beyond the show cause notice by introducing the "merchant exporter" issue at adjudication stage, which is impermissible. Relying on HC precedent in Galaxy Surfactants and CESTAT's decision in Tetrapack, the Tribunal held that a manufacturer-importer may send imported goods for job-work under N/N 30/97 and that non-obtaining of prior permission is only a procedural lapse, not warranting demand of duty. The appeal was allowed.
CESTAT upheld the competency of DRI officers to issue show cause notices in light of the statutory amendment and the SC decision in Canon India (Review), rejecting the appellant's jurisdictional challenge. However, on merits, CESTAT held that the Commissioner (Adjudication) acted beyond the show cause notice by introducing the "merchant exporter" issue at adjudication stage, which is impermissible. Relying on HC precedent in Galaxy Surfactants and CESTAT's decision in Tetrapack, the Tribunal held that a manufacturer-importer may send imported goods for job-work under N/N 30/97 and that non-obtaining of prior permission is only a procedural lapse, not warranting demand of duty. The appeal was allowed.
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