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Improving the quality of Departmental Representation before CESTAT & AAR

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..... qualified highly paid representatives, mostly from globally reputed tax advisory firms and for the said upgradation, eleven posts of Commissioners were provided, to the CDR set up at various places. In the recent past, this issue has come up for adverse notice even by some of the benches of the Hon'ble Tribunal and also by the Hon'ble Finance Minister. Towards this end, discussions were held by the undersigned on some occasions, in the meetings with the CDR, Jt. CDRs, SDRs JDRs and instructions were issued, the last one being on 22-11-2007, pursuant to the meeting held with the CDR and the Jt. CDRs on 19-11-2007. 2. Subsequent to the said instructions, some of the Jt. CDRs have represented that the said instructions have resulted int .....

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..... nce, if necessary, of the SDR/JDR who represented the Department before the Referral Bench. (iii) All matters remanded by the Hon'ble Supreme Court or High Courts. (iv) All cases involving some important question of law, cases having recurring revenue implication and cases having all India ramifications. (v) Notwithstanding the above, the Jt. CDRs shall take not less than six cases per week. In case sufficient number of the above type of cases are not available on any particular day, they shall take up cases involving the highest revenue, preferably from amongst the cases not already allotted to any other DR. (vi) In addition to the above, each if the Jt. CDR shall take up at least one short matter every day, preferably the one invo .....

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..... of the Single Member Bench also shall ensure equitable distribution of work amongst all the DRs, including himself/herself, and preferably take up cases involving higher amounts of revenue or complex in nature. 7. Whenever Circuit Benches of the Tribunal are being held, at least one Jt. CDR will accompany the team of PRs deputed to appear before the Circuit Bench and the norms as mentioned above will apply. 8. The respective Jt. CDRs shall hold regular meetings with all the SDRs and JDRs under their charge to discuss the cases assigned to them and also provide necessary guidance to them. 9. It has also come to notice that in some cases, the matters listed for hearing of stay applications are taken up for final disposal at that stage I .....

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