CBEC - Improving departmental representation in High Court/CESTAT
IN a recent order the CESTAT Principal Bench observed, "it is high time for revenue to rise to the occasion and reduce its litigation without burdening the Tribunal to list the matters frequently in cause list to know status of compliance to stay orders. Aforesaid scenario exhibits laxity of the Commissioners to pursue the litigations before the High Courts. Therefore we direct the Registrar to send a copy of this order expeditiously to the Revenue Secretary, Ministry of Finance for appropriate action so that Revenue shall be litigation free and its blocked revenue shall be realized as early as possible".
The Bench made the above observations in the context of various orders of pre-deposit and failure of the department to ensure the compliance of the same. The Tribunal made remarks like:-
1. Department was directed to file counter which it had not done.
2. Revenue is casual in the matter.
3. Revenue not able to give latest status of the cases.
4. Department was directed to file counter in the High Court. DR had no instruction as to the status of the appeal before the High Court.
5. Department was found lacking in its efforts to get the matters disposed of in the High Court.
6. Departmental representative had not been kept informed of the latest status of the case.
The Revenue Secretary has noted that:-
1. There was failure on the part of the departmental officers in co-ordinating with the departmental counsel.
2. There was delay in responding to the directions of the High Court/CESTAT.
3. Even the AR was not briefed and updated properly.
Board has communicated the observations of the Revenue Secretary and the Tribunal to the Chief Commissioners and Commissioners so that a proper system of monitoring and handling of litigation is introduced. Board also directs that pre-deposit orders are to be followed up for compliance and the office of the concerned Commissioner(AR) kept informed of all developments in the matter. Perhaps in this situation, the placing of the adjective seems proper - after all, he is the one who gets the stick!
Surprisingly, the Board is shy in disclosing the name of the appellant/respondent and avoids enclosing a copy of the Order referred.
CBEC Instruction F. No. 275/30/2014-Cx.8A., Dated: April 03 2014