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Budget Wish List: Tribunal needs Contempt Power

DATE: 19-06-2014

Considering the huge pendency of appeals in Tribunal and considerable time being spent only in deciding stay petitions, the statute itself may provide 10% of the duty demand as pre deposit, with the power to the Tribunal / Commissioner (Appeals) to waive even the same, on the basis of prima facie case, financial hardship and interest of revenue

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CENVAT - Differential duty paid on 09.02.2000 - it was only after Tribunal order

DATE: 14-06-2014

Considering the huge pendency of appeals in Tribunal and considerable time being spent only in deciding stay petitions, the statute itself may provide 10% of the duty demand as pre deposit, with the power to the Tribunal / Commissioner (Appeals) to waive even the same, on the basis of prima facie case, financial hardship and interest of revenue

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