18762
LONDON TRIBUNAL CENTRE				Reference No: LON/2004/260

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								Appellant/Applicant

								Respondents

	HOWLE CARBIDES LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: JOHN CLARK (Chairman)
				             SHEILA EDMONDSON, FCA

	Sitting in public in London on 8 September 2004

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge  being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING Matthew Chaloner for the Appellant and Pauline Crinnion for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the Appellant does not have a reasonable excuse for the defaults for the periods covered by this appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN CLARK
	Chairman
	Release Date: 9 September 2004

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