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RECENT CIRCULARS/PUBLIC NOTICE ISSUED BY ‘CESTAT’

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..... RECENT CIRCULARS/PUBLIC NOTICE ISSUED BY ‘CESTAT’ - By: - Mr. M. GOVINDARAJAN - Customs - Import - Export - SEZ - Dated:- 18-2-2019 - - Language Article 348 of the Constitution of India provides that the proceedings in the Supreme Court in English language. Article 145 of the Constitution empowers the Supreme Court to frame rules regulating practice and procedure of the Court. As .....

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..... per the Supreme Court Rules, it is incumbent upon the Courts appealed from, to transmit the records of the case, upon being requisitioned, in English language and in case the record is in a language other than English, the Court appealed from shall have it translated before transmitting the same to the Supreme Court. The Customs, Excise and Service Tax Appellate Tribunal is the appellate author .....

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..... ity to decide appeals against the order of the Adjudicating Authority under the provisions of Customs Act, Central Excise Act and Service Tax. The appeal against the order of CESTAT on any question in relation to the classification and rate of duty/valuation of goods for the purpose of assessment lies in Supreme Court. The CESTAT, being the appellate authority is not conducting any original pr .....

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..... oceedings. The language of the Tribunal is English. The documents filed in the appeal proceedings before the Tribunal will have to be transmitted to the Supreme Court on requisition when an appeal is filed against the order of the Tribunal. There is no provision for translation of documents in the Tribunal. Therefore, the CESTAT in a Public Notice No. 01/2019, dated 08.01.2019 notified to al .....

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..... l concerned to file all documents in English language in the appeal proceeding before the Appellate Tribunal. If any document is filed in a language other than English, the same shall be duly translated under certification of an officer of the department not lower than the Superintendent. This provision is applicable to all type of proceedings viz., applications, cross objections etc., Month .....

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..... ly disposal statement Vide CESTAT Circular F.No. 01(05)/Circular/CESTAT/2017, dated 09.01.2019 the President of CESTAT requested the Members of the Appellate Tribunal to submit individually Monthly Disposal Statement of appeal in the format given below- Customs, Excise and Service Tax Appellate Tribunal, __________ Monthly Disposal Statement of Appeals for the _________201__ .....

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..... I DIVISION BENCH No. of orders dictated (A) No. of orders reserved (B) Name(s) of other Members in the Bench (C) No. of reserved orders pronounced (D) .....

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..... Total = (A) +(D) II SINGLE MEMBER No. of orders dictated (A) No. of orders reserved (B) No. of reserved orders pronounced (C) Total = (A) + (C) G .....

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..... rand total = I + II (Name) Member (Judicial)/Technical Dispatch of hearing notices/orders Vide CESTAT Circular F.No. 1(05)/Circular/CESTAT/2017, dated 09.01.2019 it was observed that the hearing notices/orders are not dispatched with three days from the date of the receipt by the registry. The President of CESTAT has taken serious exception to this lapse. The President of CE .....

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..... STAT, therefore, directed the Assistant Registrar to ensure that notices/orders are dispatched within three days from the date of receipt of the same from the Bench/Members. The above said action will avoid delay in attending the hearing by the appellants and reduce the unnecessary time taken. Service report of hearing notice Many orders of the Tribunal have been challenged that the pri .....

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..... nciples of Natural Justice have not been complied by not serving the notice of hearing by CESTAT. In order to avoid such discrepancy the CESTAT issued one circular vide CESTAT Circular F.No. 01(05)/Circular/CESTAT/2017, dated 09.01.2019 the President had directed that the report of service of hearing notices and orders on the parties shall be placed in the respective appeal files. The dispatch .....

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..... section may forward a consolidated list of hearing notice/orders with endorsement whether served or not as per the track consignment report available on the India post portal. The Court Masters shall place the report received from the dispatch section in respective files to appraise the Bench when the matter is taken up in the Court. Uploading of daily orders Vide CESTAT Order F.No. 01( .....

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..... 05)/Circular/CESTAT/2017, dated 14.01.2019 the President directed that all orders, including adjournment orders, passed by the Benches shall be computer printed for each item in the cause list The signed orders shall be uploaded on the website on the same day. The orders shall be identified by the date of the order and no separate number is to be given. After uploading in the website the signe .....

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..... d order shall be handed over to the Court Master, who in turn, will place the said order in the respective appeal folders on the left side. No order shall be handwritten. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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