News Update


MESSAGE BOARD

   

Rule 20 of the CESTAT (Procedure) Rules, 1982 is ultra vires


Views on the article Rule 20 of the CESTAT Procedure Rules is ultra vires

I am in full agreement with views expressed by Mr Singh in this article. Availing the opportunity of personal hearing is optional on the part of the parties but to give an opportunity of personal hearing is mandatary on the part of Tribunal or any other Court. It is in compliance to the principles of natural justice and no rule/statutory provision is required to support this. Kishori Lal

cestat cestat 23/08/2022

 

Back