CESTAT Wants CBEC to Issue Guidelines to Adjudicating Authorities

By Vijay Kumar

IN a recent case, the CESTAT, Chennai Bench called for and scrutinised the records from the office of Commissioner (Appeals) and noted:

1. The record does not show whether any personal hearing was granted or any appeal was heard by that authority.

2. A sheet showing personal hearing available on record is also not under signature of learned Commissioner (Appeals). Certain notings in the order sheet appears under signature of one A.D.O.

3. Perusal of the content of the order sheet indicates that there was noting on 22.12.2014 for fixation of hearing on 23.12.2014. But no such hearing was granted on that date i.e. 23.12.2014 in absence of any recorded action by the Commissioner (Appeals).

4. A sheet showing grant of hearing on 24.12.2014 without any authentication by signature of Commissioner (Appeals) appears on record.

5. One day before the hearing fixed on 23.12.2014 record was submitted to Commissioner (Appeals) by one ADO under his signature on the order sheet.

6. Fair copies of Order-in-Appeal was put up to Commissioner (Appeals) on 21.1.2015 for signature and approval of Commissioner (Appeals).

7. There is no signature of Commissioner (Appeals) on order sheet on that date.

8. Aforesaid factual matrix discloses that the entire action of the Commissioner (Appeals) is contrary to law and there is no disposal of appeal as yet on his record.

9. If this is the manner an appellate authority acts, and his undated order comes for judicial review, it is difficult to appreciate the very existence of the impugned order itself as to whether that has seen the light of the day.

The Tribunal informs the CBEC that:

1. appropriate guideline may be issued to the quasi Judicial Authorities in administrative justice system to discharge their duties publicly keeping in view the spirit of the ratio laid down by Apex Court in the case of Gordhandas Bhanji and in accordance with law.

2. Also the manner how order sheet of public record shall be maintained by such authority while they discharge public duty may be advised.

Registry was directed to send a copy of the order to the Chairman, CBE&C to do the needful at the interest of justice.

What is the address of the CBEC Chairman? The Registry has marked the order to

The Chairman
Central Board of Excise & Customs
North Block, Rashtrapathi Bhavan
New Delhi - 110001

Please see Breaking News for more details of this case.

Incidentally, last Friday, we reported the CESTAT, Mumbai decision 2016-TIOL-591-CESTAT-MUM wherein the Bench was furious with the lackadaisical attitude of the AR and wanted the Chief Commissioner (AR) to take immediate remedial measures. The Bench had also asked the Registry to transmit a copy of the order to the Revenue Secretary and the Chairman, CBE&C.