No competent DRs to argue cases before CESTAT – Tribunal wants Commissioners to depute competent officers.
A miscellaneous order of the Kolkata Bench of the CESTAT reads as,
We find that adequate number of competent DRs have not been posted to argue the Revenue cases before East Zonal bench resulting in ineffective representation of the departmental cases, which is detrimental to public interest. As such, the A.R. is directed to inform all the Appellant/Respondent Commissioners in the Zone to depute competent officials to ensure effective representation to their cases before the Tribunal. The A.R. may also send a copy of this order to all the Chief Commissioners in the Zone and the Member (L&J), CBE&C, New Delhi for their information.
So the Bench feels that enough competent DRs are not posted in the CESTAT. Is the problem about sufficient number or sufficient competent number of DRs? Does it mean that the DRs posted are not competent?
Now the Tribunal wants the Commissioners to depute competent officers to defend the Department's cases. This is an idealistic situation – preferably the officer who booked the case, or the one who issued the SCN or the one who adjudicated should be asked to represent the Department before the Tribunal – but which Commissioner will take the trouble? Now they don't provide even minimum assistance to the DRs in defending department's cases – will they bother to send competent officials to defend the cases?
Only yesterday, a Commissioner who was a former SDR, told me that he was only reiterating the submissions before the Tribunal.
By the way, if the Department is not bothered about posting competent DRs in the Tribunal, why should the Tribunal bother?
CESTAT Misc. Order No. 5/KOL/2008 dated 10 th January 2008