TMI Blog2018 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of ritual and withdraw it when it comes up for hearing before the Court. This indicates the most casual manner in which the Revenue is filing Appeals from the orders of the Tribunal to this Court. This non filtering of orders which need to be challenged, leads to numerous appeals being filed which are without merit. In the present facts, we would have expected the Commissioner to have been more careful before having filed this Appeal. However, we give him the benefit of doubt, that filing of this Appeal was a bonafide mistake and accept his unconditional apology. We hope that he and the other Commissioners of Customs would apply their minds, to the orders of the Tribunal before filing Appeals to higher forums. The Appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dispute. The Adjudicating Authority (Commissioner of Customs (NS-III)) on 2nd February 2017 disposed of the show cause notice. The above order dated 2nd February 2017 of the Adjudicating Authority (Commissioner of Customs (NS-III)) has confirmed the show cause notice against the Respondent. We noted that this Appeal has been filed on 14th July 2017 by the very Adjudicating Authority (Commissioner of Customs (NS-III)) and yet it finds no mention of passing of the order dated 2nd February 2017 in the Appeal memo. At that time, the Revenue was represented by Shri. Dwivedi and time was granted to enable the Revenue to explain its conduct. As at the hearing the Counsel for the Revenue was not updated on the above facts by the officer of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms (NSIII) the Appellant before us. Shri. Kantharia inform us that Shri. Subhash Agrawal is the very Commissioner who has signed and verified the Appeal memo. 3. The Affidavit seeks to address our concerns by stating that it is a mistake and tendering an apology. However, it gives no particulars of how the mistake occurred and whether there is any standard operating procedure in place to consider the order of the Tribunal, before challenging it before a higher forums. We specifically asked Shri. Kantharia as to how the decisions to file Appeals from the orders of the Tribunal are taken and he mentioned that it is taken by the Commissioner concerned. There seems to be no standard operating procedure or criteria laid down which have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt in harassment of the Assessee, besides waste of scarce judicial time in the face of large number of Customs and Excise Appeals awaiting disposal. 7. In the present facts, we would have expected the Commissioner to have been more careful before having filed this Appeal. However, we give him the benefit of doubt, that filing of this Appeal was a bonafide mistake and accept his unconditional apology. We hope that he and the other Commissioners of Customs would apply their minds, to the orders of the Tribunal before filing Appeals to higher forums. 8. In the above view, we feel it would be appropriate that the Central Board and Indirect Taxes and Customs (CBIC) set up a standard operating procedure to ensure that Appeals are filed only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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