Ease of Filing Appeal to CESTAT - Attestation of Order Appealed Against by Department - Is it Necessary?
THE Modi Government is against troubling the citizens with attestation of documents and affidavits. The Prime Minister has advised his Secretaries to do away with this archaic unnecessary procedure which has only nuisance value.
Opening of new CESTAT Benches has created some new procedural problems. It seems the Registry in some new Benches are insisting on the appellants filing copies of the impugned orders certified by Central Excise Superintendents. Why should a Central Excise Superintendent oblige an appellant with attested copies of the orders appealed against?
At least one registry is asking it to be signed by the Range Superintendent. On being asked as to what is to be done if the Range Superintendent refuses to sign, an Assistant Registrar is reported to have said, "you must maintain relations with the Superintendent.” It is also insisted that all four sets of appeal memorandum should be signed by the appellant.
Rule 9 (1) of the CESTAT (Procedure) Rules, states
What to accompany memorandum of appeal?
1. Every Memorandum of appeal required to be heard by a two-Member Bench shall be filed in quadruplicate and shall be accompanied by four copies, one of which shall be a certified copy of the order appealed against in the case of an appeal against the original order passed by the Additional Commissioner or Commissioner of Excise or Customs and where such an order has been passed in appeal or revision, four copies (one of which shall be a certified copy) of the order passed in appeal or in revision and four copies of the order of the original authority.
Explanation - "Copy" for the purpose of this Rule shall mean a true copy certified by the appellant or appellant's representative to be a true copy.
Rule 2(f) has defined certified copy as:
"Certified copy" means the original copy of the order received by the party or a copy (including a photostat copy) thereof duly authenticated by the concerned department;
There is an apparent contradiction here. Now, should the order copy be certified by the appellant or authenticated by the concerned department and who is the concerned department or rather who in the concerned department should authenticate it. Can anybody in the concerned department do it?
In any case, e-filing of appeals would be a reality one day and then you can't ask the Superintendent to certify the original order and maintain relations with the Assistant Registrar.
There is obviously a similar provision in the ITAT, the mother of all Tribunals in India.
Rule 9(1) of the Income Tax (Appellate Tribunal) Rules states,
1. Every memorandum of appeal shall be in triplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order appealed against, two copies of the order of the Assessing Officer, two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the said appellate authority.]
Explanation : For the purpose of this rule, "certified copy" will include the copy which was originally supplied to the appellant as well as a photostat copy thereof duly authenticated by the appellant or his authorised representative as a true copy.
It is a complicated and totally useless procedure to get the orders certified by the Central Excise Superintendents.
Appellants request the CESTAT to clarify the position and instruct the Registries of the Zonal Benches to desist from insisting on copies of the orders certified by Superintendents. Maybe the Registrar can issue the clarification that appeals filed with orders self attested by appellants should be accepted.
Perhaps the Rule also needs a little more clarity.
Keeping in view the policy of the Government of India on attestations and ease of filing appeals, it is hoped CESTAT would do the needful immediately.
The Revenue Department in its communication MoF Dept of Revenue F. No. A-60011/21/2014-Ad.IIB, Dated: September 04, 2014 has stated
Government of India is keen to promote self-attestation/certification instead of Attestation by Gazetted Officer or Magistrate; Accordingly, in respect of all copies of documents hitherto requiring certificate / attestation by a Magistrate or Gazetted Officer, Self certification by the applicant should be treated as sufficient subject to production of the original certificates as and when required.
Will the CESTAT also follow the Government's lofty ideals and make filing of appeals less cumbersome with less interaction with the minions of the Registry?