Preparation of Order-in-Original - a comic kissa
WHILE it is common knowledge that the orders of the adjudicating authority are almost always prepared by the Superintendent/Inspector working in his/her section or elsewhere, this interesting mail received from a netizen confirms the view.
“When I was promoted as an Inspector in the Central Excise department, the least I expected was a posting in the Adjudication Section of the Commissionerate. I could not make head and tail of the Show Cause notice let aside the allegations levelled therein. So, when the adjudicating authority asked me to prepare a “draft” order-in-original, I went totally blank. That's when a senior officer handed me a copy of the Tribunal decision in Perfect Industries () where it is held that the Order is to be drafted by quasi-judicial authority itself, including the portion relating to narration of facts, without the help of anyone else. However, since I could not gather the courage to bring this decision to the notice of my boss (assuming that he didn't know) I found an easy way out. After getting the “soft” copy of the Show Cause Notice (from the Preventive section) and the reply to the same (from the assessee), I employed Microsoft's gift to the world – “Word” to be precise, copied and pasted paragraphs and prepared brief facts plus the contents of the personal hearing memorandum. As for the ‘discussion and findings', I could not find a way out and so did what I could do best – took print out of the brief facts and left a few blank pages after that – all neatly stapled, the last page beginning with a caption “Order”, a void thereafter and then the name and designation of the adjudicating authority and finally the list of Noticees etc. at the bottom. Having done a job, which to my belief was a fairly commendable one, I handed the same to the learned adjudicating authority.
Expecting brickbats when I was summoned, I entered his cabin trembling. But to my surprise, the adjudicating authority burst into laughter and patted me on my back!
The story did not end there. He became my good friend and a guide who taught me the intricacies of the Central Excise law. But naturally, I remain indebted to him.”