No Message; Only Work – New President of CESTAT
JUSTICE RMS Khandeparkar has taken over as President of CESTAT. He brings with him rich experience in the Indirect taxes field having worked as Spl. Public Prosecutor for Central Excise, Customs, FERA etc., in Goa. He was a judge of the Bombay High Court from 1996 till August 2008.
The whole nation celebrates his birthday – August 15. Justice Khandeparkar had delivered several landmark judgements, including many in Income Tax and Customs matters.
DDT spoke to the new President and asked him for a message to the CESTAT family. He said, “Judges don't give messages; they work”. So his work is going to be his message and surely there is plenty of it in CESTAT.
Goanet reported on 08.08.08, “While we wish Justice R.M.S Khandeparkar a Happy retirement, we are sure he will be called upon to serve society, with his vast experience and maturity as a retired High Court Judge. Still, retiring after 12 long years, he can once again relax in the evenings and not have to bury himself in bag loads of Court files in preparation for the next day's hearing.”
Well, he is back into it.
In the Sandvik Asia Ltd , case - Justice Khandeparkar observed, “The statutory authorities have to act in accordance with the power bestowed upon them under the statute . Those authorities can levy and collect the interest on delay in payment of tax provided the statute provides for such obligation of the assessee under the statute and not otherwise”
The fact is that the Statutory Authorities often act beyond the powers wasted (not vested) in them with the Departmental adjudication being a joke, the CESTAT is the first point where justice can be expected.
Justice Khandeparkar has about two and half years in the CESTAT and we hope he would be able to bring in the much needed changes in CESTAT. We wish him all the best.