natural justice

The Supreme Court last week set aside the ruling of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and quashed the levy of anti-dumping duty imposed under a notification dated April 27, 2005. The order was passed in the appeal case, Automative Tyre Manufacturers Association vs Designated Authority (DA). The association represented domestic tyre manufacturing units, who import nylon tyre cord fabric from various countries, including China, as one of their.. Full Article

(i) The extent of applicability of principles of natural justice depends upon the nature of inquiry, the consequences that may visit a person after such inquiry from out of the decision pursuant to such inquiry. The right to fair hearing is a guaranteed right. Every person before an Authority exercising the adjudicatory powers has a right to know the evidence to be used against him. Dhakeswari Cotton Mills Ltd. vs. CIT 26 ITR 775 (SC) followed; (ii) However, the princi.. Full Article

The Supreme Court has held principles of natural justice is a Constitutional requirement that has to be observed by government while taking disciplinary action against him or her. The apex court said the inquiry officer must act as a quasi-judicial authority and not as a representative of government while inquiry into the charges of misconduct against them. Full Article

It must be understood that right to appeal is not an absolute right nor essential ingredient of process of natural justice. Supreme Court held in Vijay Prakash v. CC [1989(39) ELT 178(SC)], “Right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi-judicial adjudications. The right to appeal is a statutory right and it can be circumscribed by the conditions of the grant.” Full Article

SUMMARY OF CASE LAW No doubt it is well within the power of the Tribunal to set aside the order of the Commissioner (Appeals) for fresh adjudication in accordance with the provision; such order can be made when the Tribunal, after considering the evidence and material on record, comes to the conclusion that the order [...] Full Article

The Bombay High Court on Thursday ordered the disciplinary committee of the Institute of Chartered Accountants of India (ICAI) to provide a fair hearing to Partha Ghosh, a Price Waterhouse (PWC) partner and a senior manager, DVP Rao, in connection with a case of alleged professional misconduct. The duo, both chartered accountants, had audited the [...] Full Article