https://www.taxtmi.com/caselaws?id=274012 Rule 14 of the CCS (CCA) Rules required the disciplinary authority to approve the charge memo itself before it was issued, and not merely to approve initiation of major penalty proceedings. The Court read Article 311 protections with Rules 14(3) and 14(4), and held that a subordinate could only assist in drawing up the draft charge sheet as an ancillary act. Because the Finance Minister, acting as disciplinary authority, had approved initiation of proceedings but had not separately approved the charge memo when it was issued, the charge sheet lacked authority of law and was treated as non est. The appeals were dismissed. en-us Thu, 05 Sep 2013 00:00:00 +0530 Thu, 12 Jan 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274012 Rule 14 of the CCS (CCA) Rules required the disciplinary authority to approve the charge memo itself before it was issued, and not merely to approve initiation of major penalty proceedings. The Court read Article 311 protections with Rules 14(3) and 14(4), and held that a subordinate could only assist in drawing up the draft charge sheet as an ancillary act. Because the Finance Minister, acting as disciplinary authority, had approved initiation of proceedings but had not separately approved the charge memo when it was issued, the charge sheet lacked authority of law and was treated as non est. The appeals were dismissed. Case-Laws Indian Laws Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274012