By TIOL News Service

MUMBAI, JAN 28, 2018: THIS is a Revenue appeal filed against the Order-in-Original dated 30/01/2009 passed by the CCE, Raigad .

Apparently, an early hearing application was filed by the Revenue and the matter was heard recently.

At the outset, the Counsel for the respondent-assessee submitted that he had not received the appeal papers and an application was made in this regard and, therefore, an adjournment is prayed for.

The AR submitted that the respondent-assessee had filed a cross-objection in the year 2009 itself which indicated that the appeal papers were already with them and, therefore, there is no need to grant adjournment.

After considering the submissions, the President, writing for the Bench made the following caustic remarks -

"4. …, it appears that the Learned Counsel for the respondent-assessee, Gas Authority of India Ltd., is interested in lingering on the case and generate his fee for appearance from the milky cow, the public sector undertaking, Gas Authority of India Ltd."

Nonetheless, the case was adjourned treating the same as being "in the interest of justice".

The CESTAT also directed the Registry to send a copy of the order to the Chairman and Managing Director of Gas Authority of India Ltd and also to the Secretary, Public Sector Enterprises, for necessary action.

In passing:

Rebukes are easy from our betters, 
From men of quality and letters;
But when low dunces will affront,
What man alive can stand the brunt? – Jonathan Swift

(See 2018-TIOL-358-CESTAT-MUM)