Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2016 (5) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2016 (5) TMI 1475 - HC - Indian Laws


Issues involved:
1. Application for intervention under Order 1 Rule 10 read with Section 151 CPC.
2. Appointment of President and Vice-President of Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
3. Appointment of Member (Technical) in CESTAT Bench, Chandigarh.

Analysis:

Issue 1: Application for intervention under Order 1 Rule 10 read with Section 151 CPC
The application for intervention was filed seeking permission to bring additional information before the court. However, upon reviewing the pleadings, the court found no merit in the application as the necessary information had already been provided by the concerned parties. Consequently, permission was granted to withdraw the application, leading to its dismissal.

Issue 2: Appointment of President and Vice-President of CESTAT
The court noted the absence of a President and Vice-President in CESTAT, resulting in a halt in the Tribunal's judicial functioning nationwide. Despite certain delegations of powers to a Member (Judicial), it was observed that the delegation was limited and did not include crucial functions like transfer and posting of Tribunal members. To address the situation and ensure the smooth functioning of the Tribunal, the court empowered the Member (Judicial) to exercise all powers of the President until a regular appointment is made. Additionally, a directive was issued for the prompt appointment of a Member (Technical) within 15 days to facilitate the Tribunal's operations.

Issue 3: Appointment of Member (Technical) in CESTAT Bench, Chandigarh
The court highlighted the operational challenges faced by the CESTAT Bench in Chandigarh, where a Single Bench was handling a significant backlog of appeals that required a Division Bench for disposal. Recognizing the litigants' right to timely resolution of their cases, the court emphasized the need for immediate action. Consequently, it mandated the appointment of a Member (Technical) within a specified timeframe to address the pending appeals effectively. Furthermore, the court directed the Union Territory, Chandigarh, to provide suitable accommodation to the Judicial Member of the CESTAT Bench within 15 days to ensure the smooth functioning of the Tribunal.

In conclusion, the judgment addressed the pressing issues of intervention application, appointment of key officials in CESTAT, and the operational challenges faced by the Tribunal, emphasizing the importance of timely and effective resolution of pending matters for the benefit of litigants and the public interest.

 

 

 

 

Quick Updates:Latest Updates