Division Bench of CESTAT seeks clarification from the Principal Bench
WE came across this order passed by the Division Bench of the CESTAT, WZB, Mumbai - 2011-TIOL-240-CESTAT-MUM. It reads -
“As per Office Order no. 216/2010 dated 31.12.10 this, bench was authorised to hear matters involving amount up to Rs. 50 lakhs. Today the ld. DR pointed out that in this matter, if duty and penalty are added the amount works out to Rs.82 lakhs.
2. From the order, it is not clear that whether this bench can hear the matters involving duty up to Rs. 50 lakhs or penalty up to Rs.50 lakhs or both. In that event, the Assistant Registrar is directed to seek clarification from the Principal Bench and to list the matter accordingly. The matter is adjourned ….”
Rule 4 of the CESTAT(Procedure) Rules, 1982 is reproduced below –
“RULE 4. Powers of Bench. - (1) A Bench shall hear and determine such appeals and applications made under the Acts as the President may by general or special order direct.”
The President by his Order No. 216/2010 had ordered that from 03/01/2011 to 07/01/2011, Hon'ble Mr. Ashok Jindal, Member(Judicial) and Hon'ble Mr. P.R. Chandrasekharan, Member(Technical) will hear Excise Division Bench matters amount involving upto Rs. 50 lakhs.
Any way this arrangement was to end on 07/01/2011 and so any clarification would have been infructuous, as they say.