Jurisprudentiol – Friday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

I have no work and have to sit idle – This has not happened for first time – Single Member Bench is not being taken seriously - It is collective duty of DRs, Advocates and Bench to dispose cases as early as possible, particularly in this Tribunal, where Government's revenue is at stake, laments CESTAT

ALL those avowed objectives of the Department in reducing the pile of cases pending before the Tribunals pale into shame if one goes by the recent woes of the Single Member Bench of the CESTAT.

When the matter was listed for final hearing on 30.12.2010, the ‘concerned' Departmental Representative was on leave. An adjournment request made by the ‘proxy' DR was considered and the matter was adjourned to 20.01.11. Thereafter, the matter was listed on 08.03.2011 for final disposal for argument by the DR.

Unfortunately, the concerned DR was on leave on this day too.

The Single Member Bench hearing the appeal was apparently upset with this laidback attitude of the Departmental Representative and could not but let his views be known to “all concerned”.

Income Tax

Whether ITAT has power to extend period of stay already granted, beyond 365 days even after insertion of third proviso to Sec 254(2A) - YES, rules ITAT Special Bench

THE sole issue before the Special Bench is - Whether the Tribunal has the power to extend the period of stay already granted beyond the period of 365 days as prescribed in the proviso to Section 254(2A). YES is the answer of the Special Bench.

Customs

Customs - DEPB - Transferee not entitled to the benefit of DEPB scrips fraudulently obtained by the transferor - However Penalty set aside: CESTAT

THE issue involved in this case is whether the transferee respondents were entitled to the benefit of DEPB scrips fraudulently obtained by the transferor thereof and whether redemption fine and penalty was imposable when goods were not available for confiscation.

See our columns Tomorrow for the judgements