2007 (7) TMI 526 - AT - Central Excise

Summary

Issues:
1. Preliminary objection regarding the appearance of a retired Member of the Tribunal before the Appellate Tribunal.

Analysis:
The judgment revolves around a preliminary objection raised by the revenue regarding the appearance of a retired Member of the Tribunal before the Appellate Tribunal. The objection was based on the provision of Section 129(6) of the Customs Act, 1962, inserted by Section 110 of the Finance Act, 2007. The learned advocate representing the appellant argued against this objection, contending that Section 129 does not have retrospective effect and does not apply to Members appointed before 11-5-2007. He emphasized that the amendment is prospective, and the pre-existing right of retired Members to appear as an "Authorised Representative" under Section 146A cannot be taken away without express words or necessary intendment. He cited the Supreme Court decision in Hoosein Kasam Dada (India) Limited v. State of M.P. to support his argument.

In a previous case, the Tribunal had held that no President, Vice-President, or any other Member can appear before the Appellate Tribunal upon ceasing to hold office, irrespective of when they ceased to hold office. The Tribunal referred to the definition of "Appellate Tribunal" in Section 2(1)(b) of the Customs Act, 1962, to support this interpretation. Subsequently, the Tribunal found that Section 129(6) of the Customs Act, 1962, imposed a restriction on Members from appearing before the Tribunal upon ceasing to hold office. Relying on the precedent set in the earlier case, the Tribunal upheld the preliminary objection raised by the revenue. As a result, the appellant was directed to engage an Authorised person under Section 146A of the Customs Act, 1962, excluding retired Members of the Appellate Tribunal under Section 129(6) of the Act. The Registry was instructed to schedule a date after one month for further proceedings.