In a recent matter involving a representation for condonation of shortfall of stay in India, the Hon’ble MOSF(R) has expressed his anguish over the indifferent and unresponsive approach and lack of sensitivity of our officers even to the genuine representations/complaints by general public. The field officers did not even bother to forward representation to the Government and
Circular No. 519/15/2000-CX It has been brought to the notice of the Board that the copies of Civil Appeals alongwith para-wise comments and brief facts of the case in respect of appeals filed by the parties in the Hon’ble Supreme Court are received very late in the Board from the Commissionerates. As a result filing of counter affidavit is delayed and in number of cases parties are able to get ex-party stay from Hon’ble Supreme Court.
Circular No.518/14/2000-CX Recently the Southern Bench of CEGAT vide its final Order 1786/99 dated 21.7.1999 in the case of M/s TVS Suzuki had held that provision of unjust enrichment under Section 11B cannot be invoked in the cases of refund where assessments were provisional under Rule 9B of the Central Excise Rules before insertion of proviso to sub-rule 9B in June, 1999
