But what about Litigation Management?
EVERYBODY in the department is worried about cadre review and promotions which they are going to get soon; more officers mean more litigation and creation of huge garbage of paper, which will wipe out many forests. And the CESTAT will be clogged with appeals. In 1982 we had four CESTAT Benches; today we have six. The population of Commissioners and Chief Commissioners have grown manifold during this period. Instead of trying to paint every assessee as a thief and trying to catch him like a cop in the age old thief and cop game, shouldn't the Government seriously think of a proper litigation management.
Make a law that while filing an appeal ten percent of the duty/tax demanded should be paid as pre-deposit. You will get some money and all the stay petitions in all appellate forums can be disposed of in a week and after that there would be no requirement of any stay applications. CESTAT can comfortably hear final matters and the Government may get some more revenue. Today 90% of CESTAT's time is wasted on stay matters.