Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
North Block, New Delhi,
Dated the 15th May, 2019.
To,
All Pr. Chief Commissioners/ Principal Director
Generals under CBIC/
All Chief Commissioners/ Director Generals
under CBIC
Subject:
Circulation of Order dated 13.03.2019 of the Hon’ble Tribunal, Madras Bench in
MA No. 310/71/2019 in (&) OA No. 310/170/2019 filed by Shri K.
Kandasamy& Ors -regarding.
Madam /Sir,
I am directed to forward a copy of the Order
dated 13.03.2019 of the Hon’ble Tribunal, Madras Bench in MA No. 310/71/2019 in
OA No. 310/170/2019 filed by Shri K. Kandasamy & Ors Vs UOI & Ors for
your information. The said CAT judgment along with the judgments of Hon’ble
High Court and Hon’ble Supreme Court discussed in the said Order viz. judgment
of Hon’ble Apex Court in the case of Chief
General Manager Vs U.V. George & Others (2008) 14 SCC 699, the
Judgment of Hon’ble Madras High Court in A.V.Thiyagarajan
Vs The Secretary to Government (W.P. No. 20732/2012) and the
Judgment of Hon’ble Karnataka High Court in UOI
& 3 Others Vs YNR Rao (WP No. 18186/2003) may be cited /
referred while dealing with such/ similar cases, if any, pending with your
Zones/ Commissionerates/ Directorates.
Encl: As above.
Yours faithfully,
sd/-
(Gaurav Shukla)
Under Secretary to the Government of India
Tele: 011-23095528
