Thou shall not be tempted to appeal
THIS is not one of the commandments for the Indian Revenue as this recent case before the CESTAT would show. Read this in the Tribunal's own words in a decision delivered last week.
This is very sad state of affair in Revenue's appeal that without sending the goods (rice) for re-testing directed by ld. Commissioner (Appeals) remanding the matter to ld. Adjudicating Authority, Revenue came in appeal before Tribunal challenging such decision. In the meantime 4 years have expired from the appellate order. Neither the re-test has been done consequent upon remand nor re-adjudication order has been passed so far. In such state of affair, it is not practically possible to again remand at this stage for re-testing. Since rice is perishable commodity which cannot be kept long and also delivery of the goods has been taken back. In such exceptional circumstances, Revenue's appeal fails for which that is dismissed.
Will anyone concerned with REVENUE ever think of such actions? Do we pay these babus such fat salaries for this kind of fiasco?