While C.A. without bothering to verify anything has certified that entire amount has been paid, departmental officers have gone to other extreme
IN a case before the CESTAT recently, the Bench found that the certificate given by the C.A was wrong. So was the certificate given by the Superintendent. The Tribunal observed, we have to express our unhappiness that none of the Authorities at higher level have thought it fit to have a look at the verification report given by the Superintendent.
While, the C.A. without bothering to verify anything has certified that the entire amount has been paid, the departmental officers also have gone to the other extreme. Since the C.A. certified statement submitted on Page 40 of Memo of appeal by the appellant has been found to be wrong on facts, the appellants should submit another statement ."
The Tribunal directed the Assistant Commissioner to get another report prepared, verify the report himself, certify to that effect and submit as to the correct amount payable.
Maybe it is too much for the Tribunal to expect that the learned Assistant Commissioner would bother to verify a report submitted by his Superintendent.