Since defects not removed even after a year, Revenue appeal dismissed
THEY file an appeal for the sake of filing one and what is filed is full of defects.
The Tribunal registry does not have a different yardstick, one for the assessee and another for the Revenue. After all, rules are rules and they have to be followed even if they are, in the words of the Revenue, "procedural".
Defect memo they issue the moment they notice a mistake and remind the party to rectify the same and if the defects are not cured, the Registry has nothing to lose.
The matter comes up for compliance in the days to come and the Bench would be required to spend its time and energies hearing the multitude of excuses, almost always by the Revenue representative, only to dismiss the appeal.
In we had highlighted such a lackadaisical attitude exhibited by the Revenue.
See
We thought it must be a one-off instance, but have come across another such case.
In this appeal filed by the Commissioner of Customs (Import), Mumbai, a defect memo was issued by the Registry to remove the following defects -
a) Authorisation is not filed/signed in the original by the Committee of Commissioners;
b) MA is not signed and not verified;
c) Order appealed against is not certified by the concerned department.
This defect memo was issued to the revenue on 24.02.2012 and again on 27.03.2012. Thereafter the matter was listed before the bench on 30.05.2012 and on 25.02.2013, but there was no response from the Revenue.
When the matter was heard in the first week of March, 2013, the Bench observed that the defects were still not removed.
So, the appeal filed by the Revenue was dismissed as defective!
Is there anything like accountability and responsibility?