TaxTMI 
TaxTMI 
TaxTMI 
2008 (7) TMI 36
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....t. M.A. filed by Commissioner 2. As regard M.A No. 237/08 filed by the applicant Commissioner seeking to correct a typographical error in his earlier MA(COD) No. 280/07, the same is allowed correcting the month "December, 2005" which appears therein to be read as December, 2006. Consequently, the reference to "December, 2005" in the Tribunal's earlier Misc. Order No. M-174/ KOL /08, dated 9-6-08 [2008 (227) E.L.T. 161 (T)] is also corrected to read as 'December, 2006." Affidavit filed by Member, CBE & C 3. The revenue involved in this case is over Rs. 8.41 crores. Hence, in the said Order dated 9-6-08, we had directed the Board to file an affidavit for the detailed reasons stated therein. It is an established principle that when a statu....
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....iple of law finds support from the judgment of the Apex Court in the case of Pratap Singh v. Rajinder Singh - AIR 1975 SC 1045. 5. When a court is left with an unavoidable impression that important aspects of the case was neither satisfactorily brought out clearly by the materials on record, that requires a Court to find truth through the process of summon and affidavits. Provisions of Section 30 of the Code of Civil Procedure read with Section 31 have empowered the appellate Tribunal to exercise powers of a Civil Court in this respect while hearing Appeal. 6. An affidavit requires an oath or affirmation and such oath or affirmation is the requirement of Section 139 of the Code of Civil Procedure read with the Orders made thereunder. A No....
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.... law is to do all such necessary acts to repair an injury to Revenue and make the remedy realizable. 8. We find that the purported affidavit filed by Shri B.K. Gupta, Member of the Board is in 5 pages with some annexures. It is seen from page 5 thereof (reproduced in next page) that the same is stated to have been verified by him on 2nd July 2008 whereas the same bears the date stamp of 3rd July 2008 of the Notary. It is thus apparent that the said affidavit has not been sworn in or signed by Shri Gupta before the Notary Public in view of the different dates recorded thereon. The learned Advocate for the respondents also points out that it contains no depositions and it does not say what it affirms. Both sides also agree that the Annexures....
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....appearance before the Tribunal without giving any valid reason except stating that he is preoccupied. It does not indicate what he is preoccupied with and till when. Shri Chakrabarti appearing for Shri Gupta states that Shri Gupta is preoccupied with the Annual General Transfer of Assistant/Deputy Commissioners which was to be done by May 2008 but would take another week after which Shri Gupta will be free. To a query as to whether Shri Gupta's work cannot be attended to by any of the other Members of the Board for a day to enable Shri Gupta to appear before the Tribunal, Shri Chakrabarti states that Shri Gupta has taken casual leave for 3 days from 7-7-08 to 9-7-08 and would be able to appear in the last week of July 2008 or thereafter. D....
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.... Singhal who was promoted as Member of the Board in December 2006, was also simultaneously posted in the lower post as Chief Commissioner, Ranchi. He says additional charges of Chief Commissioners and Commissioners can be given with the approval of Chairman of the Board but has no answer as to why several of these posts are kept vacant for long periods as a result of which statutory work of adjudication, review etc. cannot be carried out. 14. He is not aware of the statutory requirement that Customs and Excise Commissioners and Chief Commissioners are required to be appointed by the Board by notification in the official gazette. He says Commissioners and Chief Commissioners are being promoted and posted by Office Orders issued by his Secti....
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....barti is examined. Hence, his further deposition is discontinued as it leads us nowhere and is of no use. Time taken by CBE & C for Review 16. The Registry was directed by us to make a random study of a few cases to find the time taken by the Board to review orders of Commissioners, before such power of Review was given to the Committee of Chief Commissioners. The details collected are as follows :- Appeal Nos. Appellant(s) Respondent(s) Order-in-Original No.& Date No. and Date of Board's Review Order EDM-13/05 CCEx., Shillong Binnakandy Tea Estate 8/2003 dated 18-11-03 207-R/2004 dated 8-11-04 EDM-65/05 CCEx., Haldia Lords Chemicals Ltd. 28/Commr./CE/Haldia/ Admn./2004 date....