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  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 
    223</font><br>
    18 10 2005<br>
    Tuesday</b></font></p>
  <div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006633">Stream-lining 
    departmental response to Supreme Court matters - Board issues fresh instruction 
    - again</font></b></font></div>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Obviously 
    Board is not happy with the way higher appeals are dealt with by the department. 
    In a rare circular signed by CBEC Member (L&amp;J), Board has issued fresh 
    instructions on how appeals to Supreme Court are to be dealt with.</font></p>
  </div>
<div align="justify">
  <ul>
    <li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner 
      should examine every CESTAT order in his jurisdiction.</font></li>
  </ul>
</div>
<ul>
  <li>
    <div align="justify"  style="text-align:justify;"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If 
      he decides that appeal is to be filed with the Supreme Court, he should 
      submit a detailed proposal within 10 days of the receipt of the order of 
      the CESTAT.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If 
      the appeal is against the High Court order, the proposal for appeal should 
      be initiated immediately without waiting for the certified copy, which can 
      be sent later.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">It 
      has been the grievance of the officers of the Board that the documents received 
      from the field formations are often illegible and, therefore, care should 
      be taken to send legible copies of the documents.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">the 
      need for expeditious and at the same time judicious examination of the order 
      that is proposed to be appealed against, is emphasized</font></div>
  </li>
</ul>
<div align="justify" > 
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 
    Board has also prepared a flowchart starting from Commissioner with the time 
    allocations and in case of delay, at every stage, the delaying officer has 
    to give his explanation with his dated signature. </font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It 
    is really time that Board woke up to the alarming situation. But the interesting 
    fact is that this kind of instructions are nothing new. In the last 15 years, 
    Board had given at least six circulars as mentioned in the latest circular 
    itself. Why is that Board circulars are not followed? Is it sheer disobedience 
    or incompetence? </font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Not 
    necessarily.</b></font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Look 
    at the situation in the Commissionerate. </font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 
    a particular day, say ten orders are received from the Tribunal (Of course 
    there will be many days when no orders are received at all). After going through 
    various stages of dak, it reaches the Commissioner by evening. He marks it 
    to his Additional Commissioner which will reach him after two days. The Additional 
    Commissioner will mark it to his Review Superintendent, which will reach him 
    after two days. The Superintendent will mark it to his Inspector which will 
    reach him after a day. The Inspector, if he is a very capable officer will 
    take at least five days to open ten files and put up a note on whether to 
    go in appeal or not. The Superintendent will take at least two days time to 
    put his signature on all these ten files and then send it to his Additional 
    Commissioner, who will take at least three days to study the issue and discuss 
    with his Superintendent and inspector. Then it goes to the Commissioner who 
    would also take at least two days if he is not called by Chief Commissioner 
    for some other important work, or if some Member of the Board or some other 
    VIP is not on visit. Finally the Commissioner gives his consent for sending 
    the proposal to the Board to appeal in Supreme Court and the file has to have 
    the same tiring route back to the Inspector which will take at least five 
    days. And then the proposal has to go to the Board with all the documents 
    and paper books with legible copies. This can easily take ten days. That makes 
    it 33 working days. And that is if all the officers are sincere, some are 
    not on leave/deputation/protocol/help centre/other work. That is if the Xerox 
    machine is working and paper is available to make copies. That is if the back 
    files are traceable. That is if the movement through the channel is uninterrupted. 
    The time schedule mentioned here is not an exaggeration at all - in fact it 
    is a gross understatement. In fact I have left out an important officer, the 
    Assistant Commissioner. In most Commissionerates there is an Assistant Commissioner 
    between the Superintendent and Additional Commissioner to add to further delay. 
     Why does it take two days for a paper to move from one officer to another? 
    Well! That’s the great red tape about which bulky books are written. Here’s 
    how the paper chase works.</font></p>
</div>
<div align="justify"></div>
<ol>
  <li>
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">A 
      paper comes by post<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">Normally 
      no one will receive it and the postman has to find a willing person to take 
      it. Nowadays it is so difficult with three or four commissionerates in the 
      same building<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">It 
      goes to the IC (Inward Correspondence) section where somebody has to put 
      a date stamp.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then 
      all the papers are to be entered in a register and each paper assigned a 
      number.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">All 
      the papers received in a day or the last week (depending on the mood of 
      the clerk and sepoy) are put in two bulky folders, one containing the papers 
      coming from up and the other down. <br>
      </font></div>
  </li>
  <li>
    <div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Papers 
      received from authorities higher than Commissioner only will go to the Commissioner 
      at the DAK stage. Letters from lower formations have a different but equally 
      lethal and self destructive route.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">From 
      the IC stage, the folder goes to the top brass of the Commissionerate. Depending 
      on the local practices, this can include apart from the Commissioner, his 
      PS Of course, Additional Commissioner, Assistant Commissioner, Superintendent 
      and AO.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">After 
      all these people have seen the papers – mind you this is only a primary 
      cursory look, the folder goes back to where it all began.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then 
      there is the exercise of distributing all these papers. At every stage somebody 
      marks some paper to somebody<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">But 
      nobody is ready to accept a paper. The clerk/sepoy has to go round various 
      sections and distribute the papers to the officers concerned.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">That 
      officer may not be in his seat when the paper comes and his neighboring 
      officer will not give an acknowledgement. At best he will give the last 
      known address of the officer concerned. Sometimes officers vociferously 
      refuse to take a paper. There can be heated exchanges on whether a letter 
      to tone up appeals should go the review section or technical section and 
      if a trade notice (euphemistically called facility now a days) is to be 
      issued, it has to go to another few sections. So some of the papers remain 
      undistributed.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 
      un distributed ones go into next day’s distribution list and perhaps it 
      continues for a few days.<br>
      </font></div>
  </li>
  <li> 
    <div align="justify"  style="text-align:justify;"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 
      each section where the paper is received, there may be another register 
      and allotment of this paper to a specific officer. </font></div>
  </li>
</ol>
<div align="justify" > 
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And 
    this dear Sir, is only the beginning. The paper has just reached the person 
    who has to initiate some action on it. At every stage there is a great possibility 
    of the paper getting lost or misplaced. Once in a way if the paper goes to 
    the wrong section, most of the above series of actions has to be repeated. 
    In spite of all this, work gets done; papers move and reports are generated. 
    A great Miracle Indeed!</font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Coming 
    back to our appeal against CESTAT orders, how do Commissioners still manage 
    to send the papers to the Board within ten days? Some Commissionerates have 
    devised an ingenious way. The orders of the Tribunal do not go through the 
    regular mail channel of the Commissionerate. They are not entered in the register 
    nor are they given an inward receipt number. They simply go to the Section 
    as an unofficial paper. Once a decision is taken to file the appeal and all 
    the papers are ready, then they are entered into the register, assigned a 
    number and a dated stamp is put. And the clicking of the clock starts from 
    that date. Within two days the proposal goes to the Board office!.  And they 
    live happily ever after!</font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As 
    the CBEC Member has raised a very serious issue again, instead of reiterating 
    the same directions given earlier, it may be worth considering a re-haul of 
    the whole system.<strong> DDT</strong> offers the following suggestions:-</font></p>
  <p align="justify" style='text-align:justify;'> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.&nbsp;As 
    the DRs are the last and latest handlers of the case and they might be having 
    all the details of the case including its weakness and strength, they should 
    be the ones authorized to send proposals for appeal to the Supreme Court against 
    orders of CESTAT. Immediately on receipt of the order, the DR concerned should 
    send a proposal to the Board if an appeal is to be filed. We will of course 
    need more DRs to do this job and it is difficult to find willing officers.</font></p>
  <p align="justify" style='text-align:justify;'> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.&nbsp;Whenever 
    a decision is taken to go in appeal, that CESTAT order should be uploaded 
    in the web site with a copy of the appeal so that other commissioners/ DRS 
    in other places will know of the fact and can file appeal in identical issues 
    with them. It happens quite often that on the same issue, one Commissioner 
    decides to go in appeal while another Commissioner does not. </font></p>
  <p align="justify" style='text-align:justify;'> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.&nbsp;Every 
    Commissioner should have a ‘Standing Counsel’ kind of officer posted in the 
    Tribunal to monitor cases belonging to that Commissionerate.</font></p>
  <p align="justify" style='text-align:justify;'> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.&nbsp;May 
    be the whole work can be outsourced (Not because we may have an interest)</font></p>
  <p align="justify" style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">AFTER 
    ALL, IT IS THE REVENUE OF THE NATION WE ARE DEALING WITH AND WE HAVE TO BE 
    A LITTLE MORE CAREFUL.</font></p>
  <p align="justify" class=c-t1 style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=31&filename=notification/excise/2005/excircular819.htm">CIRCULAR 
    NO. 819/16/2005-CX, Dated : October 13, 2005 </a></u></b></font></p>
  <p align=justify style='text-align:center'><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Effective 
    handling of appeals - Recommendations of the Expert Group</b></font></p>
  <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally 
    last month the Board had written a letter to the field about the recommendations 
    of the Expert Group, constituted to carry out an in-depth study of departmental 
    procedures in appeal matters, and to find out lacunae, in dealing with appeal 
    cases at all levels. The Board had given some very important directions with 
    regard to appeals, mainly with Commissioner (Appeals). Now the Board wants 
    the appellants before the Commissioners (Appeals)  to send a copy of the appeal 
    to the respondent adjudicating authority. The appeal is any way filed in duplicate 
    and the duplicate copy is meant for the adjudicating authority but obviously 
    it is not reaching them. The Member (L&amp;J) had instructed the Chief Commissioners:- 
    </font></p>
  <p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.&nbsp;Board 
    has decided that a copy of the appeal must be served on the respondent adjudicating 
    authority, so that he can take timely action for defending the case, including 
    engagement of an advocate, in important cases involving substantial question 
    of law and/or high revenue stake</font></p>
  <p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.&nbsp;You 
    may issue a trade notice for the purpose, asking all assessees to serve a 
    copy of the appeal, to the respondent adjudicating authority and to submit 
    a proof of service before the Commissioner (Appeals), before the appeal is 
    heard.</font></p>
  <p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.&nbsp;Please 
    also ensure that additional copy of appeal, received in the office of Commissioner 
    (Appeals), is sent to the divisional office, in case the adjudicating authority 
    is Joint Commissioner/Additional Commissioner. In case the adjudicating authority 
    is a divisional officer, this copy should be sent to Headquarter(Review) Branch. 
    This will ensure that both the Headquarter and the divisional offices are 
    made aware of the appeal.</font></p>
  <p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.&nbsp;You 
    may also issue necessary instructions, to the Commissioner (Appeals), under 
    your jurisdiction, to ensure that a copy of hearing intimation memo is sent 
    to the respondent adjudicating authority, simultaneously with the appellant</font></p>
  <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 
    Member wanted the Chief Commissioners to issue necessary public notice/trade 
    notice/instructions and submit a copy of that to the Board. We also received 
    one such public notice issued by one Commissionerate.</font></p>
  <p align="justify" class=c-t1 style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/tradenotice.htm">F.No. 
    275/42/2004-CX.8A &nbsp;Dated : September 5, 2005</a></u></b></font></p>
  <p align="justify" style='text-align:justify'><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Until 
    tomorrow with more DDT</b></font></p>
  <p align="justify" style='text-align:justify'><b><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have 
    a nice day. </font></b></p>
  <p align="justify" style='text-align:justify'><b><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail 
    your comments to</font></b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> 
    </b><a
href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com&nbsp; 
    </a> </font></p>
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