Why does the department lose cases?
What is the time period to file appeal to the Commissioner (Appeals) in service tax cases? Three months - in terms of provisions of Section 85 of Finance Act, 1994 - pleaded an assessee, but the revenue said only two months! (). How to compute the time period for arriving at the delay in filing an appeal? Should it be counted from the date of order or date of receipt of the order? From the date of order, said at least one Commissioner (Appeals)! Can an appeal be filed with the Cestat in cases relating to refund/drawback? Yes, as per one Commissioner!
The work relating to the filing appeals and reviews is looked after by the Tribunal/legal cells of the Commissionerates. Needless to say, these sections are to be manned by officers with considerable knowledge in the law and procedures. But unfortunately this area is not given the attention it deserves and often the place is considered as a parking lot for unwanted officers in the sensitive / non sensitive classification and as a result even certain fundamental issues like those mentioned above, the CESTAT had to teach the department - as to how to compute the time limits, where and how to file the appeals. It is time for the department to take a serious note and give a face lift to this important area of work. Please see our breaking news for more details.