In Indian Motion Picture Producers’ Association v. Federation of Western India Cine Employees, the Commission clarified that its orders are in rem and not in personam. If an order was issued for market correction, the Commission was of the view that it was not obligated to take cognizance of successive informations brought by different parties’ agitating the same issue. To order investigation repeatedly on the same issues would result in sub- optimal utilisation of the resources of the Commission, and the same would cause wastage of public money besides being a futile exercise. Thus, the Commission concluded that no further deliberation upon the allegations was required as they have been dealt with in the aforesaid decision of the Commission.
Madras High Court in R.Gowrishankar vs. The Commissioner of Service Tax has held that Appellate authorities cannot be asked to condone the delay, beyond the extended period of limitation A Division Bench comprising of Justices S. Manikumar and D. Krishnakumar, made this observation while considering an appeal filed against Single Bench order declining to set aside the order made in the condone delay petition filed by the petitioner to condone 223 days in filing the appeal before the Commissioner of Service Tax (Appeals). Article referred: http://www.livelaw.in/appellate-authorities-special-statutes-cannot-asked-condone-delay-beyond-extended-period-limitation-madras-hc/
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