Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (4) TMI 266

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s provision for procedure for filing appeals and who may be joined as respondents. Sub-rule (2) of Rule 5 enumerates the persons who are required to be joined as respondents to the appeal. The category of persons under clause (c) thereof is “Interested persons who submitted representations to the designated authority in the course of investigation” - the applicants had submitted representations to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts, Mr. Gaurav Mathur, learned advocate waives service of notice of rule on behalf of the original petitioner (in Civil Applications No. 11245/2016 11260-11261/2016) and Mr. Kuntal Parikh, learned advocate waives service of notice of rule on behalf of the original petitioner (in Civil Applications No. 11258-11259/2016). 2. By these applications the applicants seek to be permitted to intervene .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therefore, they are necessary and proper parties to the proceedings before this Court. 4. Opposing the application Mr. S.N. Soparkar, learned Senior Advocate, with Mr. Gaurav Mathur and Mr. Kuntal Parikh, learned advocates for the original petitioner, submitted that the petitions are not only challenging the final findings issued by the Designated Authority but also procedure followed by the D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t such notification issued by the Central Government, appeal lies to the Customs, Excise and Service Tax Appellate Tribunal under Section 9C of the Customs Tariff Act, 1975. Rule 5 of the rules makes provision for procedure for filing appeals and who may be joined as respondents. Sub-rule (2) of Rule 5 enumerates the persons who are required to be joined as respondents to the appeal. The category .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates