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2014 (5) TMI 308 - AT - Service TaxNon compliance of Rule 16 of CESTAT (Procedure) Rules 1982 - Held that - it is necessary for Registry to ensure that entire paper book with relevant documents are file within the time frame prescribed by the above Rule. We may add that non compliance to Rule 16 causes impediment in the process of delivery of justice and justice is also delayed - We request the Secretary of the Bar to widely circulate a copy of this order among the Members of Bar so that they shall ensure timely compliance to Rule 16 of CESTAT (Procedure) Rules, 1982. We also direct the office of learned CDR to ensure that Revenue in its appeals is also strictly follow the procedure prescribed by Rule 16 and immediately after getting a copy of appeal memo they should inform the Registry in the event they do not get a copy of the Paper Book. We hope that the mandate of Rule 16 shall be complied with by both sides including proper scrutiny by Registry to save delay and obstruction to the process of delivery of justice.
Issues: Compliance with Rule 16 of CESTAT (Procedure) Rules 1982
Comprehensive Analysis: Issue 1: Compliance with Rule 16 of CESTAT (Procedure) Rules 1982 The judgment addresses the repeated objection of the Revenue regarding the Assessee's non-compliance with Rule 16 of CESTAT (Procedure) Rules 1982. Rule 16 pertains to the preparation of a paper book to be submitted by the appellant along with the appeal or within one month of filing the appeal. The Tribunal emphasizes the importance of timely compliance with Rule 16, stating that the entire paper book with relevant documents must be filed within the prescribed timeframe to ensure the smooth delivery of justice. Non-compliance with Rule 16 is highlighted as a hindrance to the justice delivery process, causing delays in the proceedings. The Tribunal issues a directive to the Secretary of the Bar to circulate the order widely among the Members of the Bar, emphasizing the importance of adhering to Rule 16. Additionally, the office of the learned CDR is instructed to ensure that the Revenue, in its appeals, also strictly follows the procedure outlined in Rule 16. It is emphasized that immediate action should be taken if the Paper Book is not received promptly after the appeal memo is submitted. The Tribunal stresses the need for both parties to comply with Rule 16, including thorough scrutiny by the Registry, to prevent delays and obstructions in the delivery of justice. In conclusion, the judgment underscores the significance of complying with Rule 16 of CESTAT (Procedure) Rules 1982 for both appellants and the Revenue to facilitate the efficient and timely delivery of justice, highlighting the responsibilities of the Bar, CDR office, and Registry in ensuring adherence to the procedural requirements outlined in Rule 16.
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