Revenue appeal dismissed solely on ground that appropriate papers not filed in Court
GOVERNMENT‘S litigation management is weak to say the least. Somehow, this most important job is always neglected at least in the CBEC. In Commissionerates, a posting in the Legal Section is considered a bad posting. In the Board, the junior-most Member is given the charge of L&J (Legal & Judicial). A posting as AR in the CESTAT is a routine posting with absolutely no concern for the talent or willingness of the officer concerned. Even the hard working ARs in the CESTAT are never encouraged or appreciated – they never get a Presidential Award. Today the FM is presenting presidential awards to 35 officers of the CBEC and not a single Authorised Representative in CESTAT figures in the list.
The only important job in the department is litigation management. Revenue comes not because of the officers, but in spite of them. Complying with the official and not so official demands of the babudom, is the most daunting task for the assessees. If the FM can take a calculated risk and give a fully paid holiday for one year to all the Revenue officers, (they should be divested of all official responsibilities and functions for this one year and not allowed anywhere near the offices or assessees during this period) he will find that he will get more revenue. But since that is a utopian concept, at least for one year, if all the officers are entrusted with the work of only adjudication and appeals – nothing else; perhaps things would be much better.
Recently in a case, the Supreme Court dismissed an appeal by a Commissioner of Central Excise solely on the ground that the Department has not submitted the Final Order passed by the CESTAT to the Supreme Court. Instead, they had filed the interim order of the CESTAT. Against the Final Order of the CESTAT, Revenue had gone in appeal to the High Court and then to the Supreme Court, but they could not produce a copy of the Tribunal Order to the Supreme Court.
This shows the callous way that appeals are dealt with even in the highest seat of justice in the country. Can you believe that an appeal is filed in the Apex Court without a copy of the order of the last fact-finding authority, the Tribunal? Even we could have given them a copy, if they couldn't get it.
Please see the Supreme Court Order in