Frivolous Application - CESTAT Imposes Costs on Revenue to be paid to PM's Relief Fund - wastage of substantial time of docket overloaded Tribunal
IT was a bad day in the CESTAT for the Revenue on the 12th of March 2014. They filed a Rectification of Mistake (ROM) application against a CESTAT order condoning a delay of nine days in filing an appeal by an assesse. The Tribunal was not too pleased with this application and imposed a cost of Rs. 10,000 on the Revenue to be paid to the Prime Minister's Relief Fund within two weeks.
The Tribunal observed,
This application seeking rectification/review of the order dated 19.8.2013, condoning a delay of nine days, for the detailed reasons recorded therein, is clearly a fundamentally misconceived and frivolous application. We are burdened with a huge pendency. It is regrettable that not only are such frivolous applications filed by Revenue but are even argued by DRs at great length and unmerited vehemence. There is also no provision, conferring jurisdiction on the Tribunal to review an order condoning delay in presenting the appeal.
Since a wholly frivolous application is filed by Revenue, seeking review of an order condoning the delay while recording reasons therefore, seeking exercise of a jurisdiction not vested in the Tribunal and what is more, such application is pursued with great vehemence, resulting in wastage of substantial time of a docket overloaded Tribunal, we consider it appropriate to dismiss this application with costs of Rs. 10,000/- payable by the petitioner/Revenue to the Prime Minister's Relief fund, within two weeks from today.