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CX - By keeping in view commercial necessity of appellant and benevolent nature of Rule 16C of CER, 2002, CCE, Pune-IV to grant permission to appellant under Rule 16C of Rules for FY 2015-2016 - Appeal allowed: CESTAT


Permission under Rule 16 C

As per Circular No. 844/02/2007-CX dated 31.01.2007 provisions of Rule 16C had been introduced in order to iron out the difficulties faced by the trade. Hence there is no plausible reason to deny the permission sought under Rule 16 C and there is no revenue loss at all.
In CCE, Tirunelveli Vs Sterlite Industries (2013-TIOL-545-CESTAT-MAD) it was held that permission under Rule 4(6) is a matter not to be left to the discretion of the executive authority. Any executive authority has to exercise the discretion within the frame work of the laws giving him the power and also judiciously.
It is a stumbling block created by the authorities for the smooth business flow by way of denial of such permissions. It is a paradox when 2015 is celebrated by CBEC as the Year of Tax Payers Services, tax payers are put to harassments of these sorts. There is no wonder why Ease of Doing Business ranking of India is worse than Pakistan. If the Govt really intended in spirit the jargons of Make in India, First Develop India etc, such high handed and wrong bureaucratic decisions should be viewed seriously.

Nitin Bhatt 30/07/2015

 

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