2009 (2) TMI 522 - AT - Central Excise

Summary

Issues: Lack of representation for the appellant, scrutiny of counsel engagement, compliance with legal procedures by the registry.

In this judgment by the Appellate Tribunal CESTAT, New Delhi, the issue of lack of representation for the appellant was highlighted. The tribunal noted that despite the name of the counsel appearing in the cause list, no one appeared for the appellant. The tribunal emphasized the importance of proper representation and directed the registry to ensure that the case record is carefully examined before being presented. The tribunal also pointed out the necessity of a duly authorized counsel with a properly executed Vakalatnama to appear in the case.

Another significant issue addressed in the judgment was the scrutiny of counsel engagement. The tribunal observed that the Vakalatnama of the counsel was executed without a date, highlighting a procedural defect. It emphasized the duty of the registry to ensure that all legal documents, including the Vakalatnama, are duly stamped and properly executed. The tribunal directed the registry to issue a defect memo if necessary and reiterated the importance of compliance with legal procedures by a duly authorized counsel.

Furthermore, the judgment focused on the compliance with legal procedures by the registry. The tribunal expressed concern over the lack of scrutiny by the registry regarding the defects in the Vakalatnama and emphasized the need for proper implementation of the provisions of law. The tribunal directed the registry to provide an explanation for the oversight and instructed that the explanation should be furnished during the next hearing scheduled for 16th April, 2009. This aspect of the judgment underscores the importance of adherence to legal procedures and the accountability of the registry in ensuring compliance.