Board's Instructions on Adjudication - Some Questions
In the High Court order referred to above by the Board, the High Court also made some other uncomfortable observations:
We conclude this matter with some pain and anguish. If delay on the part of the department results in loss to the exchequer and as directed presently no recovery can be made of the sums demanded, then, it is for the Superiors to initiate all steps and measures. Our order should not be taken as relieving officials concerned of their duties and obligations in terms of the law including the departmental rules and circulars. We would highly appreciate if the Secretary in the Ministry of Finance, Government of India directs initiation of departmental and other legal proceedings so that all guilty of causing loss to public exchequer are brought to book .
What action did the Board take on this?
While reporting the Board's instructions dated 11.3.2015, DDT 2603 - 22 05 2015 observed,
Do you think the litigation mechanism is in for a major change? Don't expect anything remotely resembling that. As reported in these columns frequently, the field officers have scant respect for the Board and its routine instructions. Many adjudicating authorities openly tell the assessees, "you will surely win in the Tribunal, but I can't give you the benefit" "Let them go to Tribunal", is a favourite mantra of the adjudicator. If the departmental adjudication orders were legal if not fair, half the consultants would have gone out of business.
This kind of letters from the Board will not change the reality; in any case they have been issuing such letters for more than fifty years. The system will change only if there is a reward or punishment.
Has any change taken place?
Board has repeatedly asked the officers to adjudicate within the time limits as prescribed. Board does not specify what the prescribed time limits are. Does anyone know the time limits? Board could have mentioned the time limits or where they are prescribed.
What is the time limit for adjudication?
And mind you, searching for this letter F.No. dated 11.03.2015, which the Board proudly proclaims is available on the CBEC website, is no easy task. It is in the section ‘Departmental Officers' and here too it has been uploaded on 21.05.2015. Board certainly has an uncanny ability to hide its Circulars/Instructions from the prying eyes of everyone out there.
Board should have explained - How to find this instruction in the Board Website? Or given a link to the particular instruction.