2010 (12) TMI 565 - AT - Central Excise

Loophole in any Circular - it is not only the duty of the DR to place before the Tribunal the case of the department, but also it is the obligation of the DR to assist the Tribunal to arrive at correct finding on the issue in dispute - Bearing same in mind, if DR notices any loophole in any Circular or any mistake in any Circular nothing can prevent such DR from bringing the same to the notice of the Tribunal rather it is his duty to do so - Being so, question of seeking of permission from any authority on that count does not arise.

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of 2010 (12) TMI 565, emphasized that it is the duty of the DR to bring out any loopholes in Board Circulars to the notice of the Tribunal without seeking permission. The matter was adjourned to 1st March 2011 due to time constraints.