Appeal to Tribunal - Is Fee Justified?
FOR making an appeal to the CESTAT, you have to pay a fee of Rs. 10,000 if the amount of duty, interest and penalty is more than Rs. fifty lakhs. If you want to make a further appeal to the High Court, the fee is hardly Rs. 500. Why should you pay Rs. 10000 to appeal to CESTAT and just Rs. 500 to appeal to High Court? Is it not the Government's responsibility to provide a justice delivery mechanism? Should an appellant pay for the cost of litigation? After all he is not the only one who is going to enjoy the fruits of a successful appeal - it is precedence for all future appellants. Is the Government making a profit out of the appeal fees? Does the Government spend all the money it collects from the Tribunal for providing better facilities in the Tribunal?
Why can't the Tribunals have own buildings, rooms for lawyers and litigants, better facilities for the Members and staff, more computers, more rooms, more staff, better toilets, good libraries with electronic equipment, better court rooms and … - after all the Government is collecting high fees!