TIOL-DDT 2586 · Tuesday, 28 April 2015 · story 4 of 4

Careless Revenue not bothered about appeals filed

TWO years ago we reported the decision in DDT 2092 under the caption, Self-goal - Lackadaisical Revenue gets its appeal dismissed for not furnishing a certified copy of the order appealed against.

It seems that the enthusiasm and brouhaha while filing an appeal before the Tribunal loses its effervescence the moment the appeal gets registered in the CESTAT.

In the present case, the Commissioner of Service Tax, Mumbai-II had filed seven appeals against the orders passed by the Commissioner of Service Tax (Appeals), Mumbai-II in the year 2014.

It seems that although the Revenue was issued "defect notices" by the Registry, the defects were not removed. And so, when the matters were listed for ascertaining compliance of removal of defects, the AR drew a blank.

Noticing that the defects were not removed, the CESTAT disposed of the appeals as non-maintainable.

Can the Department afford such a lackadaisical posture? Quite possibly, they would be back with an apology plea after rectifying the defects.

See

Until Tomorrow with more DDT

Have a nice day.

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cited in this story

  • 2013-TIOL-655-CESTAT-MUM — Mumbai Customs, Excise & Service Tax Appellate Tribunal · 2013
  • TIOL-DDT 2092 · 26 April 2013 — “Self goal - Lackadaisical Revenue gets its appeal dismissed for not furnishing a certified copy of the order appealed against”
  • 2015-TIOL-747-CESTAT-MUM — Mumbai Customs, Excise & Service Tax Appellate Tribunal · 2015