2007 (12) TMI 12

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.... Petitioners is that they were members of the Customs, Excise and Gold Control Appellate Tribunal ('CEGAT') and later renamed as the Customs, Excise or Service Tax Appellate Tribunal ('CESTAT'). They retired at the end of their respective terms. The Petitioners here, that is Mr. K.L. Rekhi retired on 1st February, 1989; Mr. N.K. Bajpai retired on 7th March, 1993; Mr. P.C. Jain retired on 28th Sept....

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.... practising before the CESTAT for many years, the amendment brought by the Finance Act, 2007 prohibiting them from practising before the CESTAT is unconstitutional and irrational it is sought to be made applicable to the petitioners retrospectively. In the case of the petitioners, the CESTAT passed an order prohibiting them from appearing in their matters in view of the amendment brought by the Cu....

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....or the petitioners drew our attention to the fact that in so far as the Income Tax Appellate Tribunal is concerned, there is no such prohibition on members from practising before the Tribunal. In this case, we are concerned with the petitioners being prohibited retrospectively from practising before the CESTAT. 6. Learned counsel for the Respondents relied upon the decision in Devta Prasad Sing....