CX - CENVAT Credit on Outward Transport - Goods sold on FOR basis - Destination is place of removal - credit entitled - drafting of adjudication orders requires training; incompetent departmental adjudication ill serves interests of State - Strictures and Costs against Commissioner: CESTAT

Very good eye-opener to the large number adjudicators under CBEC,who always try to pass the orders on note sheets as--ORDERS ISSUED AS DICTATED-Luckily,there are no dictations given or such short hand writers,which could called for and verified.The orders are just written by the staff and supdts posted in Adjudication branches .Even the record of PH will be Reiterated the submissions in the reply or appeal filed-
Rightly,stated in DDT,it is high time that the adjudication powers are reviewed and assigned to Mini CESTAT type set up with minimum TWO member benches.
Strangely, some time in 2010,the CBEC had come out with a theory/finding that the Supdts lack experience in adjudication matters and thus to be equipped on promotion as ACs,the adjudication powers upto Rs I lakh in specified issues/cases were entrusted to supdts .Though the para 47A of old adjudication manual prescribe that copies of orders and correspondence is to be made thro authorised consultants /advocates ,even in adjudication proceedings,this is never being followed in the field.
Strange is the way in which things were happening in CBEC all these years.

Unnikrishnan V 09/10/2014