CESTAT unable to appreciate findings of Commr (A) - holds it as being passed without application of mind
IT is the general perception that the post of Commissioner (Appeals) is purely unimportant and non-sensitive. Simply because those Commissioners who cannot be accommodated elsewhere or who have dark clouds hovering around them are almost always found there. Even otherwise, since they are under the administrative control of the Chief Commissioner they do not, strictly speaking, have a voice of their own while handling appeal matters. However, there are exceptions here too. Long ago, there was an incident where the Commissioner (A) had received a communication asking him to order 50% pre-deposit in each and every case that came up before him towards the end of the FY. The matter naturally went to the High Court where it ended. Like, we heard about a Commissioner (A) who conducts hearings only twice a week, not that she is extremely busy with office work, but because she comes to office ONLY on those days. No one bothers these days.
And the order, which we are reporting, is a classic example of this lackadaisical attitude.
The Revenue had filed an appeal before the Commissioner (A) against an order passed by the adjudicating authority in favour of the assessee. The Commissioner (A) in her findings mentioned that she did not find any reason to interfere with the impugned order. After saying so, she allowed the Department's appeal!!!
Naturally, the assessee is now aggrieved - and is before the CESTAT. All because the Commissioner (A) was not doing her job properly.
The CESTAT said that it is unable to understand the findings of the Commissioner (A) and, therefore, remanded the matter.
We know for sure that the person who would be in the dock would be...the Superintendent who prepared the order! But what about the Committee which accepted this order!