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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
CX - If Tribunal has no regard for its own orders, it cannot, and should not, expect litigants and other authorities to have regard for its orders: CESTAT

 

By TIOL News Service

MUMBAI, FEB 14, 2019: THE applicant seeks early hearing of an appeal filed in the year 2014.

It is submitted that a similar application was made earlier and their plea was allowed by the Tribunal vide an order dated 7th March 2016. However, the appeal could not be taken for disposal on the appointed date due to non-availability of Bench and was adjourned to 12 July 2016. Thereafter, the matter was adjourned on a couple of occasions and on 2nd May 2017, without placing the order in public domain, the Tribunal apparently rescinded its decision (of granting early hearing).

Upon entering another miscellaneous application for setting right this unsatisfactory situation, the Tribunal, vide its order dated 7th September 2018 confirmed the de-listing.

The appellant, therefore, submits that revisiting of a decision to allow early hearing, except in circumstances of non-appearance of the applicant on the listed date, is not in consonance with judicial consistency.

The AR did not have any specific objection to the applicant's plea of early disposal of the appeal.

The Bench considered the submissions and after going through the case records, while noting that the facts are unassailable, further observed –

++ it is apparent that the applicant herein, and therein, had never been placed on notice of intent to recall the earlier decision of the Tribunal.

++ the convention in this Tribunal, and indeed of any judicial institution, mandates mutual, even if reluctant, respect for orders of coordinate benches.

++ the implementation of a conscious decision, on evaluation of recorded facts and circumstances, should ordinarily be insisted upon; if the Tribunal has no regard for its own orders, it cannot, and should not, expect litigants and other authorities to have regard for its orders.

++ it is with regret that we are compelled to take note of our own self-abasement in this instance.

++ the matter could have been adjourned to a suitable date, consented to by both sides, instead of erasing the first decision out of existence.

Concurring with the first decision to allow early hearing, the Bench directed the Registry to list the appeal for disposal.

(See 2019-TIOL-484-CESTAT-MUM)


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