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TMI Blog2008 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... pect while hearing Appeal X X X X Extracts X X X X X X X X Extracts X X X X ..... im of quasi-judicial forum, the rules of justice require that ascertainment of number of essential facts relating to a grievance or proposition do not make a Tribunal powerless to perform its duty to ascertain the truth. Therefore Legislature have provided an in-built mechanism in the Customs Act, 1962 itself to vest powers with the Tribunal for deciding Appeals, as that is vested under Civil Procedure Code with the Civil Courts in respect of matters specified therein. This principle of law finds support from the judgment of the Apex Court in the case of Pratap Singh v. Rajinder Singh - AIR 1975 SC 1045. 5. When a court is left with an unavoidable impression that important aspects of the case was neither satisfactorily brought out clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. This has been precisely adopted in the present Appeal following the decision of the Hon'ble High Court of Punjab & Haryana - AIR 1984 P & H 382. Powers and duties being integrated with functioning of Tribunal, it can only well function exercising its power vested under Section 129C of the Customs Act, 1962. This follows from the decision of the Apex Court in Mohinder Singh v. Chief Election Commissioner - AIR 1978 SC 851. It also follows therefrom that cardinal principle of law is to do all such necessary acts to repair an injury to Revenue and make the remedy realizable. 8. We find that the purported affidavit filed by Shri B.K. Gupta, Member of the Board is in 5 pages with some annexures. It is seen from page 5 thereof (reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been verified and signed by Shri B.K. Gupta, Member of the Board on 2nd July 2008 but bearing the date stamp of 3rd July 2008 of the Notary cannot be accepted as a valid 'document in the judicial proceeding before the Tribunal and we order accordingly that no cognizance can be taken of the same. M.A. filed by Member, CBE & C 10. As regards the MA. No. 238/08 filed by Shri B.K. Gupta, Member of the Board, we find that the same contains no date and it seeks exemption from appearance before the Tribunal without giving any valid reason except stating that he is preoccupied. It does not indicate what he is preoccupied with and till when. Shri Chakrabarti appearing for Shri Gupta states that Shri Gupta is preoccupied with the Annual Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioners to be done by the Board. He is only aware of the Transfer Policy under which postings of Chief Commissioners and Commissioners are being done by his Section after obtaining approval of the Ministers. There is no Manpower Planning in place in the Board to fill up vacancies of Commissioners and Chief Commissioners as and when they arise. 13. He says a person promoted as Deputy Secretary cannot also be posted as Under Secretary simultaneously. He has no answer why Shri S.K. Singhal who was promoted as Member of the Board in December 2006, was also simultaneously posted in the lower post as Chief Commissioner, Ranchi. He says additional charges of Chief Commissioners and Commissioners can be given with the approval of Chairman of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. It also indicates the state of utter confusion that is prevailing in regard to making statutory appointments for carrying out various statutory functions under the Customs, Excise and Service Tax Law. 'lie level of ignorance of the Key Personnel manning the administration side of an important statutory body like the Central Board of Excise and Customs vested with statutory powers and functions under the Indirect Tax Laws become self-evident when the deposition of Shri Chakrabarti is examined. Hence, his further deposition is discontinued as it leads us nowhere and is of no use. Time taken by CBE & C for Review 16. The Registry was directed by us to make a random study of a few cases to find the time taken by the Board to review order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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