TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>CEGAT Overturns Pre-Deposit Orders: Emphasizes Right to Personal Hearings u/s 35A of Central Excise Act.</h1> The circular addresses the issue of Commissioners (Appeals) in Chennai issuing pre-deposit orders without granting personal hearings to appellants, which was challenged and set aside by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). It emphasizes the legal requirement under Section 35A of the Central Excise Act for appellants to be granted a hearing if requested. The Board advises Commissioners to ensure compliance with this requirement and to issue reasoned orders when disposing of stay petitions. The matter is referred to the Ministry of Law for further opinion due to conflicting judicial views.
TaxTMI 
TaxTMI 
