Monitoring of pendency of appeals – CBEC instructions
The CBEC is seriously monitoring the work of the Commissioners (Appeals). Board wants the Commissioners (Appeals)
1. To decide 70 cases per month.
2. To ensure that no case remains pending for more than six months.
3. While taking up the appeals, preference be given to disposal of older cases.
Board wants Chief Commissioners to send a quarterly report to the Board.
Board has issued certain other instructions:
In respect of such adjudicating officers whose orders are found by Commissioner(Appeals) to be of non-speaking nature or suffer generally from non-application of mind or patently wrong interpretation of law or tariff or where adjudication orders are contrary to Board's instructions squarely dealing with the issue or where there is non-observance of principle of natural justice, Commissioners(Appeals) should send a separate note/report to the Chief Commissioner, with a copy to the concerned Commissioner pointing out the deficiencies citing the specific defective orders so that appropriate remedial measures can be taken in time.
Now when does the Commissioner (Appeals) comes to know about these deficiencies? Normally at the time of personal hearing when the party's counsel brings it to his notice. At that stage, is he supposed to send the report to the Chief Commissioner and Commissioner? And what remedial measures can be taken in an order that is at the appellate stage?
CBEC Circular NO 885/05/ 2009- CX ., Dated: April 30, 2009