appropriate orders thereon expeditiously. The above guidelines was
reiterated vide Master Circular 67 para 13 under subject important points to be kept
in view ... para 19 (viii) of Master Circular No. 66 and para 2(e) of Master Circular No. 67
issued by Railway Board.
Because disciplinary proceedings were
deceased
employee.
15. The paragraph 15 of the Master Circular No. 67 of the Railway Board specifies the points to be kept
in view ... Inquiry Officers. Paragraph 15(n) of the Master Circular No. 67 states as under:-
"While conducting the inquiry, the Inquiry officer should ensure that
However, the authorities below by referring to the Board's Circular No. 67/16/2003-ST, dt.11.10.2003 and also by referring ... services.
17. Lower authorities also relied upon the Board's Circular No. 67/16/2003-ST, dt.10.11.03, clarifying that ship repair
contained in section 9(1)(vi)(b) / 9 (1
)(vii)(b). .
Decisions, Circulars relied on
Infosys Ltd v DDIT (International Taxation ... Delhi Trib) [Page 910 of compilation filed on 17.3.2017 -
Para 67
Circular No 1/2011 dated 6.4.2011 explaining the provisions
of Finance Act 2010 - page
Leela Scottish Lace Ltd., Mumbai as required under Circular No. 67/98, dated 14-9-98. From the statement of Shri Nanda Kumar, Commercial Manager ... established that they had not obtained any permission as required under Circular No. 67/98, dated 14-9-98 from the Jurisdictional Development Commissioner
under Section 65(67) of the Act in view by the Circular No. 67/16/2003-ST dated 11.10.2003 issued by CBEC.
The appellant ... services.
17. Lower authorities also relied upon the Board's Circular No. 67/16/2003-ST, dt. 10.11.03, clarifying that ship repair activities
Rule 25 of Rules 1968 and Rule 20 (e) of master circular no.
67. The suo-moto
moto revisionary authority the applicant vide
impugned order ... Rules 1968
1968and paragraph no. 20(e)
of Master Circular No. 67 same is impermissible in law.. So also in similar
cases of co-employee
penalty proceedings.
4.4 Learned counsel also submitted that as per Master
Circular No.67, final orders of DA/AA must be reasoned and
address ... evidence." The AA also
ignored mandatory provisions of Master Circular No.67 requiring
proper consideration of facts, evidence and representation.
4.6 Learned counsel pointed
conduct inquiry in the matter. As per Rule 7 of Master Circular 67 if there
is an unqualified admission of the charges by the charged ... while
imposing the impugned punishment under Rule 7 of the Master Circular
67 (Board's letter
their Affidavit in
Reply wrongly placed reliance upon Extract of
Master Circular 67 (Annexure R-3) as said circular is
required to be read
