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TMI Blog2007 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) Nos. 6710-6712 of 2007 - - - Dated:- 19-12-2007 - [Order (Rule DB)]. - CM 12660/2007(Stay) in WP (C) 6710/2007 : In a batch of writ petitions, the grievance of learned counsel for the Petitioners is that they were members of the Customs, Excise and Gold Control Appellate Tribunal ('CEGAT') and later renamed as the Customs, Excise or Service Tax Appellate Tribunal ('CESTAT'). They retired a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old office, the President, Vice President or other Members shall not be entitled to appear, act or plead before the Appellate Tribunal." According to the petitioners, since they have been practising before the CESTAT for many years, the amendment brought by the Finance Act, 2007 prohibiting them from practising before the CESTAT is unconstitutional and irrational it is sought to be made applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision prohibiting the members from practising before those Tribunals was a part of the main statute as it was enacted and not retroactively introduced. On the other hand, learned counsel for the petitioners drew our attention to the fact that in so far as the Income Tax Appellate Tribunal is concerned, there is no such prohibition on members from practising before the Tribunal. In this case, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we permit the petitioners namely Mr. K.L. Rekhi, Mr. N.K. Bajpai, Mr. P.C. Jain and Mr. V.K. Agarwal to continue their practise before the CESTAT. The decision of the CESTAT prohibiting them from practising before that Forum will not be given effect to. 9. This application stands disposed of. 10. It is made clear that interim order will not apply to those persons who have been appointed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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