Revenue files Early Hearing Application for 'dismissed' Appeal
EITHER there is no co-ordination in the Commissionerate or there is no constructive work to be done.
Whatever is the ‘intelligent excuse' given by the authorities ‘concerned', the fact of the matter is filing ‘Early Hearing Applications' has become a ritual nowadays. After all, it does not cost anything! File an application and sit back and relax - at least one can always show in their "we(a)ekly" reports to the Chief Commissioner that the Commissionerate is on the job!
In the case of CC(Exports) vs. Hemraj Exports Pvt. Ltd. () the Bench had held thus -
"2. On perusal of the records, we find that this appeal has been disposed by this Tribunal vide order no. A/1393/WZB/2004/CIII dated 19.11.2004 by way of remand. We do not find any reason for filing this application for early hearing of the appeal, which has already been disposed of in the year 2004, which shows that the departmental officers are not doing their duty properly before filing this type of application. In view of this they are advised to check the records before filing any application."
This was not an isolated case. It was repeated in the case of Tulips v Commissioner of Customs () when the Bench observed -
"The Revenue has filed these applications for early hearing of their appeal which have already been disposed of by this Tribunal vide order no. A/529/11/CSTB/C-I and A/530/11/CSTB/C-I both dated 23.11.2011. We have gone through the contents of the applications and found that these applications for early hearing have been filed after issuance of orders by this Tribunal. We don't understand why these applications are filed when their appeals are already disposed of. It is only shows that there is lack of coordination in the department and burdening this Tribunal unnecessarily which is already having more than 70,000 appeals pending.
2. In view of these observations, we dismiss the applications for early hearing of the appeals which were not required to be filed at all."
As if to prove that this "frivolous appeal syndrome" is not restricted to the Customs formations only, the CCE, Aurangabad has also entered the ring.
And this is what the CESTAT ordered -
"Revenue filed this application for early hearing of the appeal. We find that the appeal has already been dismissed by the Tribunal vide order no. A/655-656/12/EB/C-II dated 19.06.2012 in the presence of Shri V.K. Singh, Additional Commissioner (A.R). It appears that Revenue filed this application without going through the records. The early hearing application is dismissed."
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