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STRICTURES AGAINST CESTAT /DEPARTMENTAL OFFICERS

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 5-10-2015 Last Replied Date:- 21-10-2015 - In taxation matters there are two tier systems of judicial proceedings. The first tier consists of the Departmental Officers and the second tier consists of quasi judicial Tribunals and judiciary bodies of High Court and Supreme Court. The adjudication and appeal are also treated as quasi judicial functions. The Adjudicating authority and the first appellate authority are Departmental Officers. The pr .....

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e and use the discretionary powers given to them rationally. Omission of anything will attract the strictures of higher fora. In this article the circumstances under which strictures have been passed against CESTAT as well as Departmental Officers. Strictures against CESTAT Exercise of discretionary power In Hindustan Petroleum Corporation Limited V. Commissioner of Central Excise - 2013 (11) TMI 1575 - KARNATAKA HIGH COURT the department raised demands on issues settled by Supreme Court. The as .....

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manner in which the appeal of the assessee was allowed by the Tribunal cannot be countenanced. If the Tribunal was confirming the decision of the authority below, may be detailed discussion was not required as the reasons given in detail could be found in the order appealed against, though even in such a case brief reasons are to be given by the Tribunal, in particular, to meet the arguments advanced by the appellant while challenging such an order. In this case there is a detailed discussion in .....

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- 2015 (6) TMI 861 - BOMBAY HIGH COURT the High Court held that there should be harmony, co-ordination and co-operation between Members, particularly in dealing with revenue matters. The difference of opinion essentially ought to be on issues, construction of legal provisions and interpretation of law. On recording of facts and matters in connection with, Members should not differ repeatedly. If facts are undisputed and agreed upon by parties and present legal issues for resolution, those deser .....

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t referring to provisions In Chandrakant Thakkar V. Commissioner of Customs (Exports) - 2015 (3) TMI 778 - BOMBAY HIGH COURT the show cause notice alleged isolation of Handling of Cargo in Customs Area Regulations, 2009 and Section 8(b) and 141(2) of the Customs Act, 1962. The Tribunal imposed penalty only under Section158 by single paragraph reasoning without referring to other provisions of the Act and regulations specified in the show cause notice. The High Court held that the Tribunal failed .....

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ay of 18 years. The High Court felt that it is disturbing state of affairs. The onus is on the superior to ensure timely adjudication before records are destroyed or lost. The public money involved in such litigations and non adjudication is detrimental to public interest. The Courts cannot be silent spectator to such state of affairs. In Lanvin Synthetics Private Limited V. Union of India - 2015 (8) TMI 387 - BOMBAY HIGH COURT there was no adjudication for more than 18 years. The entire of amou .....

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judication. Non mentioning of time in statue for adjudication is not in the meaning that proceedings can be concluded at will and fancies of the Department. Such proceedings are required to be concluded in reasonable time. Delay in adjudication on the part of departmental officers resulting in loss to exchequer as show cause notices quashed by the High Court. The Secretary, Ministry of Finance was asked to initiate departmental and other legal proceedings to bring to book all guilty officers. Pr .....

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impugned order shows either a uncalled for or undue enthusiasm which could safely be termed as arrogance as well. The High Court did not approve of such a hasty course and quashed and asset aside the impugned order. The High Court further directed that the refund claim of the petitioners shall be directed in accordance with law meaning thereby after hearing the petitioners and giving them an opportunity of producing the relevant material and reasoned order shall thereafter be passed by the autho .....

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ication order, ought to have known requirement of statutory provisions of service of orders. He should have served order either on appellant or his authorized agent by seeking their acknowledgement and not on unauthorized kitchen boy. The Inspector of Central Excise has statutory functions to fulfill and not perfunctory. Failure to follow the precedents In Sunil Sponge Private Limited V. Commissioner of Central Excise & Service tax, Raipur - 2015 (9) TMI 1336 - CESTAT NEW DELHI it was held t .....

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ties and increasing the pendency apart from the fact that the same shows the scant respect for the higher judicial authorities. The same also reflected upon attitude and anxiety of the lower authorities to confirm the demands at any costs, without appreciating the law declared by the judicial forum, which behaviors cannot be appreciated and has to be depreciated. Since the Commissioner (Appeals) has not followed the law declared by the Larger Bench the Tribunal deemed it fit to impose an exempla .....

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