CESTAT exercises its powers under rule 41 and directs Commissioner to finalize assessment
RULE 41 of the CESTAT(Procedure Rules), 1982 reads - Orders and directions in certain cases. - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice.
The Commissioner of Customs (I), Nhava Sheva was not finalizing the provisional assessment for the period July, 2006 onwards on the ground that for the period up to June, 2006, the appeal filed in the year 2009 by the appellant was still pending final hearing before the CESTAT and the order that would be passed will have a bearing on the issue.
Simply put, the Commissioner of Customs (I) was playing safe.
So, the applicant is before the CESTAT with a miscellaneous application and requests the Bench to exercise its powers under rule 41 of the CESTAT (Procedure), Rules, 1982.
The applicant submitted that the Bench direct the respondent Commissioner to pass an order either way, as per law, and they would take the legal remedy available.
The CESTAT observed -
"3. In these circumstances, by exercising our powers under Rule 41 of Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982, we direct the respondent to finalize the assessment provisionally assessed pending for the period July 2006 onwards as per law, without waiting for the decision of the appeal no. C/491/09."
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