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some times less duty is paid and some times more duty is paid by the assessee or more duty is ‘taken’ by the Department. In Central Excise Act, both situations are fairly dealt with. The Department is entitled recovery of duties short levied and short paid along with interest and penalty, (Sec 11A of ACT).

Similarly the assessee is entitled for the claim of refund, if the Duty is paid more or if the assessee is entitled to get the refund under some Promotional Scheme of the government for example Under Rule 18 and 19 of the Central Excise Rule 2002.This paper is just an humble attempt to highlight the basic requirements of refund available to the assessee under Sec 11B of Central Excise Act., (Parallel provision Sec 27 of Custom Act), which read as follow:-

SECTION 11B, Claim for refund of [duty and interest, if any, paid on such duty]-

(۱) Any person claiming refund of any duty of excise and interest, if any duty of excise and interest, if any paid on such paid to the may make an application for refund of such duty to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] before the expiry of [one year] [from the relevant date] [[in such form and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty [duty and interest, if any, paid on such duty] had not been passed on by him to any other person :

Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act :]

[Provided further that] the limitation of [one year] shall not apply where any duty has been paid under protest.……………………… …………………………………………………………………………………….………………………………………………………………………………………………………………

 If the above said Sec 11B of the Central Excise Act analyzed we find that, any person can claim the refund of duty of Excise before expiry of one year from the relevant date when the incidence of duty had not been passed by him to any other person. For the sake of convenience we will discuss the present topic under the following heading:-

 A)  Who is entitled to claim the refund:– the language used in Sec 11B is “any person” and so any person can claim the refund of duty and may make application for the same. The word any person is not defined in the Act, but through the judicial pronouncement it is settled that refund can be filed by assessee who has paid the duty or by the buyer on whom burden of duty has been passed. [McNally Bharat Engineering V. CCE 2006(194) ELT 318 (CESTAT), VST Precision Components V. CCE 2003(157) ELT 493(CESTAT).

 B)    Relevant date for filling the Refund: – Sec 11B of the Central Excise Act says that the application for refund is to be filled before the concerned authority within one year from the relevant date. Now the question is when will be relevant date and it has be defined in clause (B) of the Explanation of the section 11B of the Central Excise Act. And it explain the starting point of relevant date under different circumstances, clause (B) of Explanation read as follow:-

 B)     “Relevant date” means, –

(a)      in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, –

(i)  if  the  goods  are  exported  by  sea  or  air,  the  date  on  which the ship or the aircraft in which such goods are loaded, leaves India, or

(ii) If the goods are exported by land, the date on which such goods pass the frontier, or

(iii) if the goods are exported by post, the date of dispatch of goods  by  the  Post  Office  concerned  to  a  place  outside India;

(b)  In the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid;

(c)  In the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside  India,  if  returned  to  a  factory  after  having  been  removed from such factory for export out of India, the date of entry into the factory;

(d)  In a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction;

[(e) In the case of a person, other than the manufacturer, the date of purchase of the goods by such person;]

[(ea) In the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of Sec 5A, the date of issue of such order]

 (eb) In case where duty of excise paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;

 (ec) In case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;]

(f)  In any other case, the date of payment of duty.]

 C)    Limitation: – The time limit prescribed under Sec 11A is one year from the relevant Date. So, the application for refund has to be filled within on year and this provision is mandatory. Any refund filled beyond the due date cannot be granted.[escorts limited V. UOI 1998 (97) ELT 211(SC), Porcelain Electrical Mfg. Co V. CCE 1998(98) ELT 583(SC)].,

 However the limitation of one year will not be applicable in the cases where duty has been paid under protest, (proviso of the section 11B of CEA). Although time limit prescribed under law must be strictly adhere but in some of the cases as held in judicial pronouncement time will not be applicable, they are as follow:-

 a)    Duty paid under protest… The proviso is inserted in the act with effect from 10.05.08 but even before it was held that time limit is not applicable when duty was  paid under protest [ CCE V. Flotech power 2005(187) ELT 399(CESTAT)., CCE V. Allied Photographic 2004 (166) ELT 3 ( CESTAT)]

Infact when matter is under litigation any payment made is deemed to be payment made under protest and will not be affected by the limitation of one year.[ CCE V. klasspak P ltd 2005 (179) ELT 365 (CESTAT)., Parle Biscuits V. CC 2006(199) ELT 146 (CESTAT)].,

 b)    Refund on account of appellate order:- in case duty is refundable as consequence of judgment, decree, order, direction of appellate authority or appellate Tribunal and any court, the date of such judgment, Decree, Order or Direction will be relevant date for the purpose of refund application [ Explanation (B) sub clause (ec) of Sec 11A CEA. In the circumstance mentioned above the refund can be given on the basis of original refund claim and filling of fresh application is not necessary [spic ltd V. CC (2007) 209 ELT 91 (CESTAT)],

c)     Money deposited in PLA: – since the money available in PLA belongs to the assessee refund of the same can be filled at any time.[Navdeep Packaging Industries V. CCE 2007(210) ELT 417 (CESTAT)].,

 d)    Pre-deposit of duty: – since it is pre-condition of hearing an appeal, and hence no time limit is applicable.

 These are the some of the instances where time limit of claiming should not be insisted upon, however apart from above mention instances there are numerous occasions when it was held by the courts that limitation of one year is not applicable.

 D)   Condition for Refund:- Basically there are two conditions which are sin-qua-non for claiming the refund, firstly duty has to be deposited and secondly the incidence or burden of duty has not been passed to any other person except the person who claiming the refund.

 E)    When assessee/buyer is entitled to get the refund:- Sec 11B(2) of the CEA says that any amount of refund for which the applicant is entitled be determined and shall be credit to the consumer welfare fund. The provision of Sec 11B(2) however says that the refund will be paid to the applicant in following cases:-

 a)    For rebate of duty on the goods exported.

b)    Refund of Cenvat Credit which may accumulated in the process of manufacturing in relation of the goods which is exported out of India.

c)     Refund of duty under any rule or notification.

 For all the above cases, it is must for the person claiming the refund that he has borne the duty and has not passed the incidence of duty to another person. The burden to prove that the incidence of duty has not been passed always lies on the person claiming the refund because there is a presumption in law that the same has been passed on the buyer( sec 12 B of the CEA, parallel Sec 28 D of the custom Act).,

 F)     Doctrine of unjust enrichment: – The basic theme of the refund as provided Sec 11B of the Act is to help a genuine assessee in getting the excess duty paid or to exercise a right given to him under law. As rightly held in numerous judicial pronouncements that refund is applicable only when duty of incidence has not been passed. Infact it is statutory requirement of the Act that if the duty of excise collected from the buyer the same must be deposited government forthwith. ( Sec 11D of the CEA).

 So no one is entitled to earn the duty from the both end i.e. recovery of duty from the buyer and simultaneously claiming the refund from the government. But the application of the unjust enrichment is not applicable in some of cases as provided in proviso Under Sec 11B (2) of the Act.

 G) Time limit for disbursement of refund:- Sec 11BB prescribed that any duty order to be refunded within three months  from the date of received of application under Sec 11(1) and it is not done so the applicant will be entitled for the interest ( not below 5% and not Exceeding 30% per annum as fixed by the Central Government). The proviso of the Sec 11BB comes automatically in operation if refund is not sanctioned with in three months. Responsibility should be fixed by the commissioner for not disposing of refund claim within three months from the date of receipt of application [CBE&C circular no 670/61/2002-CX Dated 01.10.02]

 Refund of duty is not discretion of the department and infact it’s a matter of right for the assessee or the applicant considering the fact that sec 11B of the CEA is a beneficial piece of legislation intended to help the genuine assessee.

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An African dwarf frog is one of the best options for newbies who would like to take care of exotic pets, but they are not suited for veteran breeders and for those who wish to have a pet for keeping. These are very simple to take care of and preparing the aquarium is not hard at all because these truly live in the water, so they do not need a composite type than the basic fish tank. If you will buy African dwarf frog for sale you will not be troubled because they do not need a home just like dogs and cats, they need a space where they can live peacefully. Some people do not want to take care of frogs because of the uneasy feeding the animal with live food like baby mice or cockroaches, which is truly very troublesome and gross. They just need to be fed daily, so if you will not be home over a long period of time, you might need a different type of pet.

 

Normally, people are scared of frogs, especially kids, but if you will make them see that African dwarf frog for sale are not harmful as they think they are, then they will be glad to take care of them. Growing live tadpole kits can help kids appreciate the chance to grow a tadpole to a frog. If you will buy the kit, you will help the kids get a hands on experience with the frog and be familiar with its life cycle as well. You and the kids can discover how they grow through the metamorphosis in your own eyes. Have fun and enjoy such educational projects at home. Everything you need to grow the frog will be included in the kit. The tadpole will become a frog in around 16 weeks’ time.  This is not just a good past time for kids, but it is also great for those who are planning to put up a small garden at home.

 

There are also butterfly kits for sale and you can also buy framed butterflies to beautify your room. Don’t restrict your child from playing with animals because it might be of help to them to be able to appreciate the wonders of nature and the gifts of God. They will appreciate them even better if they will see them develop like in the case of tadpole to frog. Kids want to see things in their own eyes and this is your chance to help them discover the world too. Buying framed butterflies is not just a good addition to your collection if you are collecting such kind, but they are also a perfect display and an addition to your home decor. It will be very different to have a real butterfly in a frame and have it placed on your wall. The butterfly in the frames was raised in the butterfly farms to help the preservation of the forest habitat and by giving the villagers a livelihood.

 

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Benefits of amino acids – health benefits of amino acids

Benefits of amino acids – an idea on benefits of amino acids to health

Do you know that AMINO ACIDS are the building blocks of the body? Amino acids are  not only limited to body building but also repairing tissue, formation of antibodies to combat invading bacteria and viruses and are part of the enzyme & hormonal system of the body other benefits of amino acid are building  nucleoproteins  like RNA and DNA, beneficial in muscle activities and carry oxygen throughout the body.

Amino acids are vital to our health next to water and forms greater portion of our body weight body. Amino acids are essential part of every cell of our body like organs, nails, glands, hair, muscles, ligament, tendons and other bodily fluids.

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There are 2 categories of 20 amino acids i.e, essential and non essential.

The Essential amino acids – Essential amino acids are those amino acids that are cannot be manufactured by our body, therefore, in order to fulfill you body need it is essential that you obtain them from your diet.

Non-essential amino acids – Non essential amino acids are those amino acid that are manufactured by our body, however, it is important that our body must have the right combination of essential amino acids and supporting nutrients in order to optimize healthy protein maintenance, therefore use of supplementation may be desirable.

In order to build various types of proteins which is used in growth, repair and maintenance of our body tissues these 20 amino acids are needed.

The Essential amino acids are

–          Isoleucine.

–           Leucine.

–           Lysine.

–          Methionine.

–          Phenylalanine.

–           Threonine.

–          Tryptophan.

–          Valine.

Note: – Histidine, is semi-essential which the body does not always require  from outer dietary sources.

The nonessential amino acids are:-

–          Arginine.

–          Alanine.

–           Asparagine.

–           Aspartic acid.

–           Cysteine.

–          Glutamine.

–          Glutamic acid.

–           Glycine.

–           Proline,

–           Serine.

–          Tyrosine.

Carnitine, amino acid is not used by the body for protein- building, it is often used therapeutically.

Benefits of amino acids are:

• Building cells and tissue repairing.

• Assists with wound healing.

• Essential for increasing athletic performance.

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Generally, being a patient is a privilege that most people enjoy especially if the patient-doctor relationship is without flaw. It becomes even more enjoyable when it can get to a more personal level but still maintain that level of professionalism. This means that a doctor can become a bit harsh on his words without even offending the patient and the patient can lightly joke about it. This frequently occurs when the patient has not been honestly following the doctor’s advice. If you are a Caucasian man who lives abroad or in the Philippines and have a Filipina doctor, you might have grown fond of her already. However, you might have presumptions about your Filipina doctor based on your patient visits.

If you are in a hurry, go to http://www.filipinawomen.org right now.

Where Is It Coming From?

Having a Filipina doctor is something that a lot of people consider a privilege. This is because the Filipinas in general take their work very seriously. They have [poured in sweat and blood just to come to the stage where they actually get to practice in the world of medicine. For most Filipinos, being a doctor is almost always a privilege in itself because they indirectly, without saying, have a higher status already in the society.  If you think though that some mature Filipina doctor does not like white patients, you might want to find out where this assumption is coming from. Is it out of personal experience, gossip or from a personal experience from a friend? Normally, Filipinas are very sweet and caring which can be extended in a workplace without jeopardizing the patient-doctor relationship.

At times, they can display their dislike for a certain patient especially for Caucasian men because they may be rude and presumptuous. In the west, where being straightforward about what they feel is something that may be accepted between white people, it is something that Filipinas find offensive. So she may have had previous experiences with other white male patients and take it all against white males that becomes her patient. Other contributory factors are:

  • She might just be having a bad day.
  • She might be in her premenopausal stage.
  • She might be just tired
  • Her white male patient was arrogant and presumptuous in their previous meeting which changes her mood the next time they meet again.

Test The Waters

If you want to find out that it is true then you might want to give the mature Filipina doctor the benefit of the doubt. You might want to find out about other male friends who have mature Filipina doctors as well. Just like everybody else, whatever race or culture, there will always be differences in personality and upbringing. Personality type is always an issue regardless or race or gender. If you are a white male then you might also want to try out for a check-up on a mature Filipina doctor to have an assessment of your own. If this issue really matters much to you then you really need to look into a lot of circumstances between white male patients and mature Filipina doctors before you can arrive into a conclusion. 

Do you want to meet Filipina women and marry the Filipina woman of your dreams? Sign up free now at: http://www.filipinawomen.org and find love online!

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If you are trying to handicap a horse race and make some money from it, why do you think you will be successful if you use the same information everyone else has? Unless you are a psychic or a genius, that just isn’t going to happen. Sitting down and poring over the past performances is a good thing to do before you bet on a horse race, but just remember, while you are doing that so are the other people you will be betting against.

You need an edge when it comes to making money betting on horse races. One way you can get that edge is to do more than the other people, or at least most of them. Here is one way to beat them. Walk out to the saddling ring or paddock and start doing some detective work. I mean, look over the horses you are trying to handicap.

While you’re out there, count the people who are standing around looking over the horses. The funny thing about it is that the people who are trying the hardest to make a living handicapping horse races often aren’t out there. They are sitting inside reading the lines of the horses. Those lines are helpful but they are from the past. The real live horse is standing outside waiting to be looked over and rated.

You can tell a lot about a horse’s state of mind and even its physical condition by looking it over. Not only that, but you can also check out the jockey and trainer. Body language will tell you a lot. Does the rider seem confident and attentive, sitting upright, or is he slouched over with a bored look on his face, like a man who knows he hasn’t a chance of winning?

Go ahead and handicap the horse race using the past performances, but then go out to the paddock and see what the horse’s condition can tell you. If they are too nervous and high strung, that is a bad sign. IF they are washy, that’s another red flag. On the other hand, a shiny coat, well muscled, and on its toes kind of horse is a good one to bet, but you won’t know which ones fit that description without finding out for yourself.

If you look at all the money that is bet on a race and then look at the small crowd outside you will realize that most people who bet on a race don’t look the horses over. That is one way for you to have an edge. Learn to write notes in your program about the horses and refer to them the next time the horse runs. You may find the horse that was washy last week is calm and ready today. The past performances won’t tell you that and the other bettors won’t know it, but you will.

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Functions of accounting service companies ۳۰ شهریور ۱۳۹۶

Accounting service companies are those firms which provide basic accountancy related services. Some accountancy firms specialise in just one particular area of accounting whereas the others provide multiple accountancy services to their clients at affordable prices. Have a look at the functions of the accounting firms.

External audit-The accounting service companies give checks- and- balances system for practicing the finance management of the business organizations through their external audit services. These firms perform the auditing of the financial statements of the companies and gives opinion whether the data in the financial statements are accurate or not. In this way they help the investment community in making wise decisions on investment. External audit is also helpful in stopping corporate deception and mismanagement of finance. External audit also gives information about how the top executives are guiding the organization. There are many companies which provide accounting  and accountancy services in Harrow.

Record keeping-Keeping financial records of the client’s businesses are the most important functions of accounting service companies. The financial records show how well or bad a company is conducting its business. The financial data of the financial records gives a true financial picture of the company.

Business consulting services-Accounting service companies provide a wide range of business consulting services such as capital expenditures and planning of growth. This service act as  a base for making complex management decisions in the company.

Payroll services-It includes calculation of taxes and preparing payrolls, deduction of employees and other employee related services.

HR management-There aremany accounting service companies which assist in the management of human resources and personnel. IT includes compensation benefits of workers assistance in recruitment polices, performance appraisal and training and regulatory compliance.

Taxes-While conducting business a company or business organization is liable for tax filing and paying to cities, states as well as federal agencies. In order to avoid extra penalties and interests companies have to file and pay taxes accurately. So the accounting service companies help in calculating and filing taxes of the companies.

Financial planning-The dynamic nature of business firm has made financial planning an important task for companies. Accounting service companies help   the companies with business planning, assisting in to establish pragmatic and beneficial objectives and take rational steps toward accomplishing them. Financial planning can facilitate a company with many objectives like buying possessions or equipment, enabling the company to expand to new markets and fetch shareholder or investors.

Risk management and internal auditing-Accounting service companies also give internal audit and services related to risk management. The internal audits facilitate a client to sustain proper separation of duties to facilitate in stopping internal stealing and deception. Accounting service companies check the controls in place, the security of proprietary information and the computer facilities to resolve where potential weak points could be. These accounting companies also give risk related services like hazards of entering in global markets, credit related risk, policy risk and operational risk. These services are crucial to companies that are fast expanding and entering on new global markets.

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Of course due to people’s jobs and their stressful life simply finding the time to care for themselves is actually difficult. And for people who just have a few minutes everyday, there are still activities to do to get in shape.

One thing you really should try is to take a stroll after dinner. Of course by taking walks after dinner you’ll be burning off the actual calories from your meal in addition to toning up a little bit.

Naturally it doesn’t end there either. If you have a dog you can even use him as a reason to exercise. Even though your dog might adore the yard, it might also be nice to take him for a walk if you get the chance. Once more not only will you be burning up calories but you will also be investing time with your pet.

Some individuals have to sit at their work desk the entire day, if you happen to be one of these people try getting up and walking around a bit throughout the day. If you’ve got the opportunity, to go outdoors in order to walk around the building on your breaks. Not only will you be getting a little bit of exercise but it can help make your day pass by just a little faster because your not just seated at your desk.

No doubt you can discover other ways and places to take more walks. Should you need something from the store and the store is just a block away, try walking. Even if the shop is a couple of blocks away, take a walk.

The actual burning off of unwanted fat and extra calories can be one more thing that walking is capable of doing for you. And by walking as much as it is possible to, you will also be improving your circulatory system.

And once your walking about a mile or so every day you will notice that your sleeping much better and maybe even toning up a little. Furthermore because you are going to have more energy every day really makes these walks worthwhile. Obviously you don’t want to end there. Once you find yourself walking about a mile on a daily basis, it is best to begin adding more walks.

And like I mentioned before, when you start walking regularly, try minimizing your food intake or perhaps consuming healthier meals. You’re able to do everything a little bit at a time until you reach where you want your body to be.

We have included a few basic items about good exercises to lose weight at home, and they are important to consider in your research. However is that all there is? Not by a long shot – you really can broaden your knowledge greatly, and we can help you. We believe you will find them to be very helpful in a lot of ways. Once your understanding is more complete, then you will feel more self-confident about the subject. But we have kept the best for last, and you will know what we mean once you have read through.

Starving yourself is not the answer to your problems, and neither is working out for three or four hours every single day. The true secret to your success will be to do little things that will accumulate.

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Buy the Right Saddle for Barrel Racing ۲۹ شهریور ۱۳۹۶

Equestrian sports are gaining the much deserved popularity among the masses these days. As one of the fastest growing equestrian sport among women, barrel racing is a competitive and tough sport. In this event, the horse and the rider try to complete a cloverleaf pattern around three barrels set n a triangle in a huge ground. The one to complete it in the fastest time is the winner.

This game tests the horsemanship of the rider as much as the athletic ability of the horse. The game edges on the extreme and is also very rough on both, the rider and the animal. It requires proper equipment and gear to take care of the safety and health of everyone involved. One of these equipments is the saddle.

Selecting not just the proper but the right saddle is very important to you as a rider as well as the horse.  It not only adds to the comfort of the rider, but also makes the experience easy and convenient to the rider and the horse. So, it is vital to opt for a correct saddle as it can make a difference in winning and losing.

The barrel racing saddles are a type of western saddles. These help to keep the rider safe and in place as the horse moves at a very high speed. These usually have a deeper seat than the other western saddles. The saddle should also fit the horse perfectly as otherwise, it would result in the bruising of the back muscle and pain. Moreover, the horse may become irritable.

It would also not cause any hindrance in his movement and help in the activity. This can greatly impact the animal’s performance and giving out his best could be effected. Though these are not a must have requirement in the racing events, these are for the good and security of their own.

The selection of saddles depends on many factors. A good barrel racing saddle can be distinguished as lightweight and with a high horn and cantle. These are also significantly smaller than the other normal ones. It should offer great fitting, be the right type for the sport and be affordable, too. The saddle should stay firmly in place without slipping.

Although saddles are a very expensive investment, these can last a long time if taken care of properly. It is mainly made of rough out leather. Many a times, you can pay the dealer for the saddle and try it out for a certain number of days. If you and your horse like it, you keep it. Else, you can either return it or exchange it for a better one. This is a great way as it lets you buy the saddle that is best suited to your needs.

There is another convenient way to shop for these saddles. One can buy online barrel racing saddles. These offer the same flexibility in prices and high quality. Made of high quality leather and other hardware, these offer ease and comfort as a good fitting saddle is hard to come by.

By keeping these points in mind, you can search for the right kind of saddle that will make the sport more enjoyable for you and your companion.

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Bottle Recycler – Revolution in Recycling ۲۹ شهریور ۱۳۹۶

Helping the environment trough glass recycling is one of the greatest things we can do for ourselves in aim to prevent the destroying of the landscape and non- renewable resources. With plenty of information and apparently thousands of facts about recycling we have realized how much important is recycling. The invention of bottle recycler machine has made our everyday recycling so easy and comfortable. We all know the effects of too much pollution and the catastrophic disasters which can be caused if we just throw the waste away.
After a certain period of time the toxic garbage is absorbed by the soil causing contaminations of the ground. There is no other way or solution that can reduce the negative impact of bottle junk in destroying of the Mother Nature. The standard procedure in collecting bottles, crushing with special devices, it seems like the most practical solution for reusing the waste and protecting the environment in the same time. Also, glass waste management helps us to deal with non-biodegradable waste, bringing a significant environmental impact due to carbon emissions through the manufacturing process.

By starting recycling campaigns to increase the level of awareness between the mass, we all need to deploy inventions like bottle crusher for bars. These are some of the most useful devices all over the globe that can be used everywhere. Every glass bottle can either be reused or recycled. Bars and restaurants can collect the waste and after the collecting it might be sent and reprocessed in bottle manufacturing companies. After the completion of the glass waste collection, glass can be completely reused with zero emissions.
The process of recycling nowadays is supported by local and national mandates. In most of the countries, glass bottle recycling is required in different ways. There are even laws which requires from every buyer of carbonated drinks to pay a 5 dollar deposit for every bottle, which can be otherwise refunded upon return in commercial stores available in town. The empty bottles are inserted in a machine where they are counted one at a time.

Bottle crusher can be used successfully to break glass bottles into small pieces. These machines help us to reduce the waste down to a roughly 1/20th of its original size. Using proper equipment it is much easier to store and carry bottles for recycling or disposal. Bottles and jars are quickly and easily converted into small pieces, and stored into the machine which eliminates sharp edges and gives the glass even texture. Plenty of the bottles that we buy from the local supermarket have been already recycled. The brand new item could easily be recycled without losing its quality.

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Saddam Hussain's Trial ۲۹ شهریور ۱۳۹۶

                                        

                                         TRIAL OF SADDAM HUSSIAN

 

                                       The hanging of the Ex-President of Iraq, Saddam Hussian was an outrageous instance of “victor’s justice” on the top of a mountain of atrocities in Iraq, beginning with its unjust and illegal invasion. It was a colossal political miscalculation by the US and its puppet regime in Baghdad to execute Hussain on the day of Eid-al-Azha. This aggravates the grave crisis in which the Bush administration west Asia strategy finds itself.

                                       The hanging must be regarded as a wild act savagery. It became possible because of the verdict of the Supreme Court Iraqi Criminal Tribunal (SICT). The judgment held Hussain guilty of killing of 148 Iraqi Shias in 1984 massacre. As per the law of natural justice a person should be given the rights like rule against bias and rule of fair hearing called as nemo in propria cause judex esse debet and  audi alteram partem respectively, under the law. Hussian deserved to be tried fairly on the number of occasions on the basis of irrefutable evidence. But the trial was a cynically manipulated force, which violated all the norms of fairness under the law.

                                      SICT was established by the occupying power, which rigged its rules of procedure to favour the prosecution. Most of its judges were given legal training in Britain. SICT was not even wholly sovereign, independent, impartial and legitimate. This was the opinion of the United Nations Working Group on Arbitrary Detention, WGAD established by the United Nations Commission of Human Rights in 1951. WGAD received its mandate from the General Assembly and the United Nations Human Rights Council. WGAD’s final opinion delivered in September, determines that, “the deprivation of liberty of Saddam Hussain is arbitrary being in contravention of Article 14 of the International Covenant on Civil and Political Rights, ICCPR to which Iraq and the US are parties.”

                                       Hussian was denied the elementary right to defend himself. Hussain did not have unimpeded access to his lawyers nor adequate time or facilities to prepare his defense. WGAD says that, “the presence of US officials at his violated his right to communicate with” counsel, mandates by ICCPR’s articles 14(3). Two of the Hussain lawyers were assassinated in October 2005 and June 2006. This seriously undermined his right to defend himself through counsel of his own choosing.

                                      SICT’s first chief judge, Rizgar Mohammad Amin, resigned because of the political pressure to prevent a fair trail. Judge Abdel-Rahman, who delivered the final verdict, was totally biased. He abruptly, arbitrary ended the trail in June 2006. He was made “statements incompatible with impartiality and the presumption of innocence enshrined in article 14(2) of the ICCPR” According to WGAD, Hussain could not obtain the attendance and examination of witnesses on his behalf under the same condition ass witnesses against him. This right to do so, guaranteed by the ICCPR was undermined by the failure to adequately disclose prosecution evidence to the defendants, the reading into the record of affidavits without an adequate possibility for the defense to challenge them, and the trails sudden termination.

                                     WGAD says it’s impossible to verify whether (the concerned) judges meet the requirements for judicial office, whether they are affiliated with political office, whether their impartiality …….. is otherwise undermined. Amnesty International and Human Rights watch both say the trail was a mockery of justice. One of Hussain’s defense lawyers, former US Attorney General Ramsey Clerk, was ejected from the court for saying that the trail failed to meet international legal standards of justice. Even before the trail ended, the Prime Minister Nuri Al-Maliki demanded that Mr.Hussain be hanged. More recently, he declared the hanging would take place before the end of the year thus usurping the judiciary’s prerogative to set the date. The final procedural clearances were obtained in unseemly haste and secrecy.

                                     The, then US President G.W.Bush welcomed Hussain’s hanging as “an important milestone on Iraq’s course to become a democracy.” A university of Maryland poll says 78% of Iraqis believe US troops are “provoking more conflict” than they are preventing 71% including 74% of Shias and 91% of Sunnis, want them out. The occupation has reduced Iraq’s once-prosperous middle level human development society to penury, disease and malnourishment. As many as 1.8 million people have fled Iraq and 1.6 million have been internally displaced. Homes in Baghdad have electricity for just 7.3 hours a day. The percentage of homes connected to sewers has fallen to just 37. Over four fifths of Iraqis say they are much worse of now than under Hussain.

                                     The grotesque irony is that while Hussain was hanged for killing 148 people, the leaders of the US and its allies won’t be tried for killing half a million Iraqi children through the post 1991 sanctions nor for the death of 655,000 Iraqi civilians since the March 2003 invasion, estimated by the John Hopkins school of Public Health. Nor will they be brought to justice for the supreme crime of committing unprovoked aggression against a sovereign nation. When Henry Kissinger was asked why he supported the Iraq war, he replied: “Because Afghanistan was not enough.” In the conflict with ‘racial Islam’, precipitated by 9/1, he said, they want to humiliate us. And we need to humiliate them. Many American policy makers share this view. They wanted to create a “demonstration model out of Hussain to show that America will destroy anyone with the temerity to flout its authority. These motives must be forthrightly and strongly deplored by the international community. It is simply not enough for the Indian government to express ‘disappointment at Hussain’s hanging and piously hope for reconciliation’ and ‘restoration of peace in Iraq’.

                                   The Iraqi High Tribunal appellate chamber uphold Saddam Hussain’s death sentence in the Dujail massacre case, Judge Aref Shaheen announced and said that the court decision was final. The toppled Iraqi dictator execution must take place before January 27, Shaheen said. Iraqi law requires death sentence to be carried out within 30 days. On November 5, Hussain was sentenced to death by hanging for his role in the killing of 148 of people in Dujail a mostly Shiite town north of Baghdad. Hussain’s attorneys appealed Chamber began reviewing defense attorney, Khalil-al-Dulami, said it came from “an illegitimate and unconstitutional court.”

                                  Saddam’s crimes of killing 300,000 Iraqis during his thirty-five years rule (1968-2003). In less than four years, George W. Bush has more than doubled that, with no end in sight. As war criminals go, Bush wins hand down. But while the man labeled the Butcher of Baghdad has few defenses, a number of prominent human rights advocates have criticized his death sentence, and the trial that preceded, it, as a travesty of justice. During the year long proceedings three defense lawyers were murdered, a were fired, lawyers boycotted the courtroom and Saddam told the tribunal to, “go to hell.”

                                The man who was hanged on the day of Eid was earlier called as a dictator or butcher, and was later after his death was called as a person who was killed by the US President, who did so only to acquire the land, oil, popularity and fulfill his wish. It was Saddam Hussain who got a lot of support from around the Muslim world and gained popularity so much so like an innocent person, media even gathered a lot of sympathy for him from the world. There were a lot of agitations for in regards with US and its policies. Later because of this only the US Presidential election took a change and Obama the new President, first black President took the office of the President, in order to bring new government with new policies in US. Even because of all this, Bush was shoed by an Iraqi journalist. And Obama came as the new President, in order to bring a change in the US policies.

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