The departmental officer who drafted the application needs intensive training - CESTAT
A Miscellaneous application filed before the CESTAT by the Department reads as,
In view of the facts of the case and grounds of appeal vide Annexure-I & II, I pray the Hon'ble Customs, Central Excise & Service Tax Appellate Tribunal Bangalore for accepting the Miscellaneous Application seeking to amend the Appeal Memo against the operation of the order passed by the Commissioner (Appeals), Hyderabad vide Order-In-Appeal No.03/2010 (H-I) ST dt. 28.05.2010 absolutely, pending disposal of the appeal filed before the Hon'ble CESTAT, Bangalore, as substantial question of law and revenue are involved.
Do you understand what amendment the Department wanted? No? Nor did the CESTAT.
The Tribunal observed,
The departmental officer who drafted the above application needs intensive training. An application of this kind should, at least minimally, specify the extent of amendment required. The present application merely seeks amendment of the memo of appeal. At this stage, the learned Superintendent (AR) points out that the appellant has filed an amended text of appeal memo also, which I have perused. On a comparison of the amended text of appeal memo with the original text of appeal memo, I have been able to find out the' nature of the intended amendment. By this amendment, the appellant seeks to deny CENVAT credit to the respondent on "air travel agent's service" and not on insurance service mentioned in the original appeal memo. The appellant requires the former service to be substituted for the latter in some of the paragraphs appearing under the caption "Grounds of Appeal".
This is the quality of appeals prepared by the Department and they blame the Tribunal when they lose cases.