Delay in filing Appeal - Supreme Court Imposes cost on Revenue (CBEC)
COURTS are very liberal in condoning the delay in filing appeals by the Government, as it is understood that the red tape doesn't allow files to move fast and the Government should not be a victim of an officer's negligence.
But yesterday the Supreme Court took a serious view of a delay of about two years in filing the appeal in a Service Tax case. The issue involved is whether the bottling and packing of country made liquor attracts Service Tax.
The Supreme Court in its order dated 01.07.2014 observed that there is hardly any justification to condone the delay. In fact, not even a day's delay has been explained.
To ensure that the Union of India does not habitually file belated petitions, the Supreme Court imposed a cost of Rs.10,000 on the Petitioner-Revenue. If the cost is not paid within two weeks that is before 15.07.2014, the Department's petition will stand dismissed summarily.
Will they pay up that Rs. 10,000 in two weeks?
Maybe they will spend ten lakhs to pay that ten thousand. The petition is filed by the Indore Commissioner. The officers will perhaps fly between Indore and Delhi half a dozen times before the payment is made.
In any case, this action by the Supreme Court may not have any impact on the babus. First of all they will not pay this money from their pocket and as long as it is paid from the Consolidated Fund of India, it makes no difference to them whether it is ten thousand or ten crores.