Same old story - Defects not removed, hence appeals dismissed by CESTAT
ON the captioned subject, we have already reported two cases in & 2104 cited as & respectively.
Two more such cases came to our notice and which indicate that it is not only the Customs formations which take things lightly when it comes to curing of defects in the appeals filed but also Central Excise & Service Tax authorities.
The Table given below gives the details of the appeals filed, by whom, on what date, the date of defect memo and the reminders issued by the Registry.
Sr. No. | Appeal No. & filed by | Filed on | Defect Memo dated | Reminder by Registry |
|---|---|---|---|---|
1 | ST/612/2010-Mum CCE, Raigad | 09/11/2010 | 21/02/2011 | 21/02/2013 |
2 | ST/511/10-Mum CST, Aurangabad | 04/10/2010 | 03/12/2010 | 21/02/2011 & 21/02/2013 |
One would have expected that after receiving 'gentle' reminders from the CESTAT Registry, the sections concerned would pull up their socks and do the needful. But nothing of this sort happened.
And so, when both the referred cases were listed before the Bench on 08/03/2013, the Revenue Representative took adjournment with an assurance that the defect will be cured shortly.
Probably, the AR was being too optimistic. Simply because, when the giant wheels of the departmental machinery could not move even an inch for more than two years, nothing could have happened in a fortnight.
When the matter was listed on the 22/03/2013, the Bench observed -
"…In-spite of best efforts by the learned A.R, the department could not cure the defects pointed out by the Registry. Therefore, the appeal is dismissed and the Revenue is at liberty to move an application for restoration of appeal as and when the defect is cured."
Please see &
DDT adds - Many in the department did not find reporting of the cases mentioned at the outset to their liking and gave us a piece of their mind. It is not at all the intention of DDT to embarrass or lampoon the section concerned. Our only endeavour is to make the department understand the gross abuse of time that occurs with such a lackadaisical attitude. Appeals which can be disposed of either way in a hearing or two get dragged on for years without fetching any revenue for the exchequer. In the meanwhile, some of the respondents perform the vanishing act!