TMI Blog2018 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the part of the Appellate Authority to have refused the short adjournment sought, and to have proceeded to decide the appeal itself on merits. The frequency and length of the sitting/s may be facts known only to the concerned authorities depending on the number of pending applications/appeals and availbility of the members on certain dates. Communication of the date of hearing at short notice, without any prior indication of the same may often result in parties seeking adjounment for that reason itself. Therefore, a procedure providing for a prior indication of likely date of listing would be enough to put the applicants/appellants to notice in that regard, keeping in mind the spirit of the Act desiring speedy disposal of such matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming and other aquatic uses? 2. Whether De-oiled Rice Bran is classifiable under HSN 2308 being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds? 3. Whether the applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacturer of solvent extracted oil? 3. The aforesaid application was disposed by the Authority for Advance Ruling by its order dated 25.05.2018 in the following terms: The point wise clarifications are as under:- a) Whether Mahua De-oiled Cake/De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal Feeds and is 'Waste generated' during the Solvent Extraction pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to the knowledge of the petitioner on 24.09.2018 since 21, 22 and 23 days of September 2018, were holidays. 6. In such circumstances, it has been pleaded that the date fixed in the appeal was sudden; in any case, the actual time made available to the petitioner to respond to the notice and participate in the hearing fixed for 26.09.2018 was unrealistically short and; in any case the petitioner's counsel was in some difficulty on the date so fixed. Accordingly, an adjournment application was made by the petitioner through electronic mail, received by the Appellate Authority on 24/25.09.2018. 7. It is in this factual background that the aforesaid adjournment application was rejected by the Appellate Authority with the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 14.07.2018, no notice was issued to the petitioner for hearing in the appeal for the first more than 60 days. In that light, it has been submitted, a very short time was granted to the petitioner to appear in the appeal proceedings, inasmuch as the notice itself was issued on 20.09.2018 fixing the date 26.09.2018. No prior intimation having been given to the petitioner of the likely date of hearing being fixed to 26.09.2018, it is then submitted that on account of intervening public holidays, the petitioner was not at fault in seeking a short date/adjournment. 11. In this regard, it has also been submitted that the provisions of Section 101(2) of the Act may be directory but certainly is not mandatory and in any case there was suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have proceeded to decide the appeal itself on merits. 15. The legislative intent being to provide early/prompt decision in such matters, within ninety days of institution, it would be wholly desirable for the original as also the Appellate Authority to provide for a mechanism where, upon registration of the application/appeal itself, the likely date of hearing may first be indicated to the applicant in appeal, by electronic mail procedure itself, so that the concerned assessee may stay aware, both of the likely dates of sitting of authority and of hearing on his application/appeal and may arrange his affairs accordingly. 16. The frequency and length of the sitting/s may be facts known only to the concerned authorities depending on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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