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.
What Is The Can Spam Act
The Can Spam Act was passed in 2003 and was one of the first laws to control spam. There is much controversy surrounding this law; many people believe it is a victory for e-mail users who are worried about risky spam, and others feel that it is a green light to certain spammers who want to foist aggressive advertisments on consumers.
The law is quite strict about illegal activities, but seems to allow loopholes for regular commercial business whose spam many e-mail users also find annoying. Still others greet the law as a first step in bringing the battle against spam into the public sphere.
The Can Spam Act stands for Controlling Assault of Non-Solicited Pornography and Marketing Act. Those who must follow this law are all those who send commercial e-mail that promotes a service or product. Sending mass advertising is permitted as long as the information is not false or misleading and doesnt involve any illegality.
The agencies with the jurisdiction to enforce the Can Spam Act are the FTC (Federal Trade Commission) and the DOJ (Department of Justice). These agencies can enforce criminal sanctions against those who violate this law. Federal and State agencies can also serve as watchdogs and to take care of spam problems.
Under the Can Spam Act, businesses are not allowed to use misleading information in their headers, and cannot use false headers as hooks to lure someone to open an e-mail that contains information that is different from that suggested by the header. The e-mail must give the recipient the opportunity to state that he or she does not want to receive any more e-mail promotions from that company.
Once the recipient has ordered the sender to stop sending e-mails, the sender is given 10 business days to cease from sending e-mails to that person. Under the Can Spam Act, it is illegal to sell e-mail addresses to others.
Activities that are strictly prohibited under the Can Spam Act include: using other computers as spam zombies, selling e-mail addresses from those who do not want to be contacted, labeling sexually explicit material as something else with a deceptive header or subject line, and harvesting the net for private information about individuals, including e-mails. These activities can lead to a $11,000 fine or jail time.
Many people were heartened by this law, while others were disappointed. The reactions were often opposite of those expected. Many spammers who simply promote their business with mass, unsolicited e-mails, but do not create spam zombies or engage in illegal activities, applauded the law as a legitimization of their business practices.
Many Californians who wanted to make all spamming illegal in their state were disappointed by the laws leniency regarded unsolicited marketing. However, even those who were disappointed saw it as a first step toward spam regulation.
Some wonder about the effectiveness of the Can Spam Act, and indeed, about the viability of attempting to regulate the net at all. Many people receive so many spam e-mails that they do not have the energy to report every case that appears.
Similarly, agencies are usually swamped with complaints, and can only deal with the most serious cases. Therefore, some believe that this is the reason the law only deals with dangerous spammers rather than with annoying ones. So, at least for now, it looks like spamming is here to stay.
Digitally Resolving the Challenge of the Menu Labeling Law
The new Federal law passed through healthcare reform legislation is projected to affect over 200,000 restaurants throughout the United States.
The Food Labeling Law is outlined at: http://www.fda.gov/Food/GuidanceComplianceRegulatoryInformation/GuidanceDocuments/FoodLabelingNutrition/ucm223408.htm. The highlights are as follows:
Was signed into law March 23, 2010 and requires nutrition labeling of standard menu items for chain restaurants, retail food establishments and corporate caterers with 20 or more locations, food delivery establishments, convenience stores, movie theaters, bakeries, cafeterias, airlines and trains as well as chain vending machines, food carts, lunch wagons and cookie shops.
Three major requirements are: calorie count must appear on menus and menu boards (includes desserts, beverages, takeout, and website menus); a statement must appear on the menu that puts the calorie information in the context of a total daily caloric intake; and additional nutritional information must be available upon request.
All standard menu items (including meat, poultry and alcoholic beverages) will be required to display the calories count in a type size that matches the name or price of the menu item (whichever is larger) and with the same color or contrasting background as the menu item.
Compliance is required by March 2011.
This new law presents some major challenges that restaurant owners and food services are finding daunting. These include:
Obtaining proper nutritional analysis from suppliers
Regulating specific portion control
Finding aesthetic solutions for displaying nutritional information
Updating these as suppliers change portion sizes and recipes
Restaurant owners are in a flurry trying to figure out how to display the mandated information within the confines of existing menu boards. Printed signage does not allow the flexibility for changes and updates.
But if restaurants take a digital approach to requirements of the law the last two challenges in the above list are easily solves. Now is the time for restaurants to change to digital menu boards. Why?
1.Easy to design and maintain an attractive menu board that meets the requirements of the law and stays true to restaurant brands.
2.When linked to databases, digital menu boards are dynamically updated as nutritional content changes are made and as a bonus, promotions can be scheduled to automatically start and stop at specified times.
3.Hardware and software for digital menu boards is becoming more cost effective and energy efficient.
4.Eateries using digital boards portray a sleek, updated appearance that customers are coming to expect.
Digital menu boards allow restaurants to have the flexibility to create, design and redesign until they find something that works with their particular establishment. This experimentation is missing with printed signage. Also, consider that errors of last minute changes can be fixed in a matter of seconds in one store or over a network of hundreds of stores.
Printed signage does not offer that kind of flexibility. Static menus require a complete remake of the menu board for one small error or change, not to mentions the fees involved in redesign, shipping and the wait for new menus to arrive.
Restaurant owners and franchises are rightfully concerned with the potential consequences of not meeting the requirements of the law by failing to reflect nutritional values correctly or in a timely manner. But digital menu boards free food service providers from fear since information changes are reflected immediately.
It is without question a necessity for restaurants to switch to the use of digital menu boards to meet upcoming regulation deadlines.
Where is the most reliable source for digital menu boards that will change the food service world?
With over 30 years of technology experience, Noventri provides the food service industry with digital menu boards that are at the lowest prices, the easiest to deploy andare the greenest option avai
Easton Fastpitch Softball Bats Stealth Clarity & Synergy
Before 1969 bat manufacturing was a pretty straight forward affair. That all changed when Easton released the first aluminum bat, a radical change in technology that launched the little known company into the limelight. Since then Easton has continued to innovate, with each item in their complete line of fastpitch softball bats, gloves and bags reflecting the careful consideration they give to functionality and technology. Their exclusive, patented technologies such as Carbon Nanotube (CNT), Vibration Reduction System (VRS) and Visual Composite Technology (VCT or Clarity), just to name a few; raise the bar in both functionality of a fastpitch softball bat and integrity of the game.
The Easton Clarity models, in particular, bring to the game a new era of bat integrity and performance. Its well known that once these composite bats are fully broken in they become more flexible and give more pop when hit. Although this is great for the individual user, it provides an unfair advantage in competition and is not allowed in league play. To counteract this, the various governing boards have set guidelines for bat usage; but until Clarity, there was no way to tell when a bat has been used beyond its legal limit. Clarity is an ultra-thin see through layer that encases the surface of the bat. This layer will start to develop tiny white cracks along the surface as the composite material starts to break down. By the time the bat is beyond legal usage it will be completely white, making it easier for Umps to determine the eligibility of the bat, thereby effectively maintaining the integrity of the ball game.
Of the Clarity models, the 2009 Easton Stealth Clarity is the most popular fastpitch softball bat around, and for good reason. The bat features ConneXion, the patented 2-piece technology that acts like a hinge and provides the most efficient energy transfer from handle to barrel. Also featured is CNT, a composite material that delivers both strength and flexibility, effectively lengthening the sweetspot. This combination of ConneXion and CNT make for a fast swinging bat with maximum head speed driving power into one of the longest hitting zones.
Another popular option is the Easton Synergy Clarity. This Easton fastpitch softball bat is also made of CNT, giving one of the longest hitting zones, but also features VRS (Vibration Reduction System) which eliminates vibration from hitting, making this one of the most comfortable bats to use. The Easton Synergy Clarity complies with all bat performance standards including ASA, USSSA, NSA, ISA, SSUSA, and ISF. Unlike the Easton Stealth Clarity, the Easton Synergy doesnt use ConneXion technology, delivering peace of mind to those who worry about breakage.
Are Fake ID Cards Legal or Illegal
We all know fake ID cards are available widely on the internet with many people believing that fake ID cards illegal but this isnt always the case. There are many websites that sell novelty ID cards that are called fake ID cards as this is the industry slang. These fake ID cards are legal to sell and legal to purchase as long as they are used for what they are intended.
In the eyes of the law it is not illegal to have a fake ID card like a fake driving license in your wallet, even if your fake driving license looks a like the original government issued document. As this is a novelty item the law cannot prove that you are using your fake ID card for anything other than novelty purposes. The companies that produce and sell fake ID cards often have disclaimers on their websites that you have to agree too, these say that you agree that your fake ID card will not be used for anything other than novelty purposes. They also point out that using your fake ID card for anything other than novelty use is illegal and they do not condone it. They can also refuse to sell you a fake driving license etc if you have implied that you will be using it for something other than a novelty ID card.
Purchasing a fake passport or fake driving license for anything other than novelty purposes is illegal and your punishment will depend on the extent of the crime. This can range from a hefty fine to a jail sentence. The law will have to prove the fake ID card is being used for something other than novelty purposes. Lets say an illegal immigrant or terrorist is found in possession of a fake ID card then there will be consequences for this type of crime.
Proving a company is selling fake ID cards for anything other than novelty purposes can be very hard. There will have to be proof that a company is corresponding with a criminal gang that are known for purchasing fake driving licenses to illegal immigrants before any prosecution can take place. Our advice is if you would like to purchase a fake ID card like a fake driving license or a fake student card then only purchase it if your intentions of use are for novelty purposes only.
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