CA NeWs Beta*: Applications for early hearing filed by Department although appeals were dismiss

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Sunday, August 19, 2012

Applications for early hearing filed by Department although appeals were dismiss

Applications for early hearing filed by Department although appeals were dismissed long ago - this shows lack of co-ordination in department resulting in un-necessarily burdening Tribunal which has 70,000 appeals pending - there was no need for filing EH applications at all: CESTAT



MUMBAI, AUG 19, 2012: ALL the praises earned by the Revenue department go for a toss when they file frivolous applications/appeals before the CESTAT. In spite of being castigated by the Tribunals, the department merrily continues to make the same mistake as if they want to irritate the Benches knowing fully well that they rarely initiate disciplinary action and even if they mark a copy of the order to the Board for pinning the officer concerned, the process takes an eon to complete only to end with a lame apology.

Not long ago we had reported the CESTAT order in the case of CC(Exports) vs. Hemraj Exports Pvt. Ltd. (2012-TIOL-625-CESTAT-MUM) wherein the Bench had while dismissing the application for early hearing as infructuous held thus -

"2. On perusal of the records, we find that this appeal has been disposed by this Tribunal vide order no. A/1393/WZB/2004/CIII dated 19.11.2004 by way of remand. We do not find any reason for filing this application for early hearing of the appeal which has already been disposed of in the year 2004 which shows that the departmental officers are not doing their duty properly before filing this type of application. In view of this they are advised to check the records before filing any application."

The culprit in the present case is the same.

This is what the Bench observed while dismissing the applications for early hearing -

"The Revenue has filed these applications for early hearing of their appeal which have already been disposed of by this Tribunal vide order no. A/529/11/CSTB/C-I and A/530/11/CSTB/C-I both dated 23.11.2011. We have gone through the contents of the applications and found that these applications for early hearing have been filed after issuance of orders by this Tribunal. We don't understand why these applications are filed when their appeals are already disposed of. It is only shows that there is lack of coordination in the department and burdening this Tribunal unnecessarily which is already having more than 70,000 appeals pending.

2. In view of these observations, we dismiss the applications for early hearing of the appeals which were not required to be filed at all."

Speaking of co-ordination, the lesser said the better!

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