CESTAT calls for quarterly reports from Commissioners
A circular from the CESTAT says,
“Under Rule 40 of the CESTAT (Procedure) Rules, 1982, it is provided that the Tribunal shall exercise control over the departmental authorities in relation to all matters arising out of the exercise of the powers or of the discharge of the functions of the Tribunal. “Departmental authorities” as defined by Rule 2(i) would include the Customs authorities and the Central Excise authorities / Service Tax authorities. The Tribunal exercises appellate jurisdiction over the orders of the Jurisdictional Commissioners / Commissioners (Appeals) / Commissioners (Adjudication), and can issue proper directions while deciding such appeals. In many cases, remand orders are made. However, there are no norms laid down for the exercise of the control jurisdiction over the departmental authorities in the exercise of quasi-judicial/appellate powers by them under the relevant indirect tax laws. In order to monitor the pendencies before such authorities in matters from which appeals lie to the Tribunal, and to ascertain the status of the fresh and remanded cases pending before them, it is deemed necessary by this Appellate Tribunal to call for the periodic quarterly returns from all the Commissionerates that are subject to the appellate powers of the Tribunal.”
Accordingly, the Tribunal has directed commissioners to send a quarterly report on
1. Pendency of cases before the Jurisdictional Commissioners/ Commissioners (Appeals)/ Commissioners (Adjudication)
2. Pendency of cases more than six months old
3. Pendency of cases remanded by the Tribunal to the Commissioner (Appeals) / the original Adjudicating authorities
4. Pendency of remanded cases more than three months old
5. Pendency of cases requiring compliance of the directions of the Tribunal
6. Pendency of cases in which proceedings have been stayed by judicial orders
The Tribunal has further directed the Commissioners to forward complete and duly authenticated Appeal Paper Books (in four copies), of the record of the appellate and original proceedings to the Tribunal, duly indexed, bound and paginated in all appeals pending before the Tribunal, within four weeks of the receipt of the notice intimating the filing of the appeal. The original record of the relevant proceedings should be kept ready at the hearing of the appeal proceedings, through the authorized representative of the department.”
A big job for the commissioners and they are sure to resist this. The field is not very famous for following even Board directions. Will they follow the Tribunal’s instructions? What are the consequences of disobedience?