Babus asked to tighten belts – Austerity in Administration
CESTAT unhappy with the lack of assistance to the Bench from Revenue – marks a copy of the order to the Revenue Secretary and Chairman, CBEC.
How well is the revenue handling the appeals in Tribunal? They book cases at the drop of the hat. The religiously confirmed demands reach the Tribunal. When the appeals reach the crucial stage where the judicious scrutiny of the issue is taken up for the first time in the hierarchy of appeals, they show no interest and leave the things to fate. How else one can sum up things after reading the agony of the Bench in utter callousness in handling the appeal in a case? Here are some chronological events:
10-3-2006 | Report called from the Commissioner and matter adjourned to 05-04-2006 |
05-04-2006 | Revenue did not file written submissions. Matter adjourned to 15-5-2006 |
15-5-2006 | Stay granted. Matter to come up for final hearing on 17-7-2006 |
17-7-2006 | Revenue prayed for adjournment. Matter adjourned to 27-7-2006 |
27-7-2006 | Directions were given to both sides and matter adjourned to 6-9-2006 |
6-9-2006 | Matter adjourned to 7-11-2006 |
7-11-2007 | Revenue seeks adjournment to get opinion from the Central Govt Advocate. Adjourned to 19-12-2006 |
19-12-2006 | Adjourned at the behest of the revenue to 02-02-2007 |
02-02-2007 | Revenue sought adjournment |
Likewise, matter was adjourned to 20-6-2007, 22-08-2007 and finally to 11-10-2007 | |
11-10-2007 | SDR asks adjournment on the ground that Senior Counsel has been appointed. Final last chance was given on 5-11-2007 |
5-11-2007 | Matter adjourned at the behest of revenue to 10-12-2007 |
10-12-2007 | Central Govt Advocate prayed for adjournment. Adjourned for 14-02-2008 |
And on 14-02-2008 the Tribunal said:
When the matter was called, the learned DR submits that the Central Government Advocate could not be present for argument today and prays for adjournment. The learned Counsel opposes the prayer and points out that several adjournments have been given in the matter.
We have noticed from the file that the Revenue has taken adjournments for last two years despite the fact that the Advocate for appellant being present on all the dates of hearing. The revenue involved in the matter is huge and the stay of recovery and waiver of pre-deposit has been granted in the matter. It is our daily experience that the cases are being adjourned on one pretext or the other at the request of Revenue. There are only two Departmental Representatives attached to the Tribunal and one or the other of them will be on leave. There is no proper assistance to the Bench from the Revenue despite several requests made by this Bench. The DR submits that the Joint CDR met with an accident and is on leave. We had impressed upon the CDR to post enough DRs to the Tribunal so that adjournment should be avoided and work of the Tribunal can go on smoothly. We also passed Miscellaneous Order and marked copy to the Revenue Secretary and the Chairman of the Central Board of Excise & Customs to look into the matter. No effort has been made from any side to increase the strength of DRs so that the work of Tribunal can go on smoothly. This was the only matter listed today for hearing. We express our displeasure in the matter. In the interest of justice the matter is adjourned finally to 27 th March 2008. There shall be no further adjournment in the case. The stay granted in the matter will continue till the disposal of the appeals. The Revenue shall not proceed to recover the amount till the disposal of the appeals.
The Assistant Registrar shall mark a copy of this order with a covering letter to the Revenue Secretary and the Chairman of C.B.E.C.
If you think after this order, enough DRs will be posted and the work will go on smoothly, you are totally mistaken. The post of DR does not carry any charm and there is no reward for doing any good work, and especially when compared with their counterparts who enjoy all the privileges.
And simply posting a few more DRs will not solve the problem.
DDT 423- 8 08 2006 had commented,
The condition of our departmental representatives in the Tribunal is pathetic to say the least. They are our soldiers fighting huge revenue battles, but they are made to fight with sticks against nuclear bombs. Each DR has to attend to at least 10 cases per day and even the cheapest lawyer would charge two thousand rupees per case. So the DR should be getting at least Rs. 20,000 per day. And that's what he gets for a whole month! What is his inspiration to work, except love for the country? But how long can one sustain on patriotism?
The gross inequalities and differences in status and comforts in different postings will certainly dampen the spirits of the good officers condemned to the bad postings. Even thoroughly honest commissioners would like to have an executive post for the frills and thrills and many of them feel dejected that their more capable colleagues beat them to the post.
The little that the government can do is to make these posts a little more attractive with a little more perks. For example the officers in the Board, Academy, Tribunal (DR) and such identified important but less glamorous posts should be given thrice the salary and perks like a car, computer, PA etc.
The Board and the Revenue Department should take this institution [CESTAT] seriously – after all thousands of Crores are involved !. While the Department is not providing adequate facilities to the DRs , they are prepared to pay well to a new class of “special counsels” who are all senior retired officers.
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