Saga of a government appeal – unfortunate, to say the least
In 1999, the Tribunal dismissed a Revenue appeal relating to Modvat, based on an earlier Tribunal order. Revenue filed a Reference application – as usua;l late. The reference application was rejected on the ground of delay. The persistent Revenue took the matter to the High Court.
The High Court wanted to know
1. Whether the earlier order of the Tribunal had been challenged by Revenue.
2. Why is the Revenue adopting different yard-sticks in different cases?
On 13.9.2001, the Revenue Counsel asked for adjournment to ascertain the factual position. The case was posted for September 21, 2001.
From then on, the matter was repeatedly adjourned for the last five years and even now, the counsel has no information.
An exasperated High Court had no option but to dismiss the Revenue petition.
This is yet another classic case of Revenue apathy in pursuing cases in Tribunals and Courts.
The Commissioner who had filed the petition apparently assumed that his role is over once he files the petition and from then on it is the job of the counsel. And if the counsel asks for any information, he is considered a nuisance.
The Department lost this case for the simple reason that the Commissioner could not furnish simple information to the High Court. And the Commissioner, who will not allow more than three adjournments, had kept this case pending in the High Court for more than five years. If he did not have the information, he could have said so to the High Court. He could have even withdrawn the case if there was no case. But he certainly had no business to waste the time of the High Court.
This happens because the bureaucrat has no respect for the higher judiciary – rather there is contempt.
Tribunal is a specialist judicial body and normally Tribunal decisions should be accepted. If the Commissioner feels that the Tribunal is wrong, the appeal in the Supreme Court/High Court should be pursued seriously.
Strangely, the decision to appeal to the Tribunal has to be taken now by a Committee of Commissioners or Chief Commissioners, while the decision to appeal to the High Court or Supreme Court is taken by a Commissioner.
You can see the brief order of the High Court in