Commissioner (Appeals) Dismissing Genuine Appeals on Frivolous Grounds
RECENTLY the CESTAT observed that a Commissioner (Appeals) was dismissing genuine appeals on frivolous grounds.
In , the Tribunal observed, “It is not appreciated that this particular lower appellate authority has been dismissing such genuine appeals on frivolous grounds, of which there are several instances.”
In , the Tribunal observed, “I find that the Department had filed a proper appeal before the lower appellate authority with necessary authorization. But the lower appellate authority has rejected the appeal on frivolous ground, as he has done in several other cases, without going into the merits of the case.”
The Adjudication and appellate machinery has totally failed in the Department. Honest officers religiously pass orders only in favour of Revenue. God knows what they are afraid of. Strange as it may sound but true, corrupt officers do pass reasonable orders. I may hasten to add that the converse is not true – that all reasonable orders are passed ONLY by corrupt officers. There are many honest officers, who pass reasonable orders initially, but soon they are disciplined and they fall in line.