Departmental Litigation System - Flaws and Remedies thereof

I agree with the various issues & suggestions by the author with regard to audit & consequent minimization of litigation under indirect tax. We would like to further add the following point for consideration.
• First of all, does it actually require having multiple Audit by various departments in Central Excise & Service Tax i.e CERA Audit, EA-2000 audit, Preventive Audit etc?
• Considering it actually require to have audit by various aforesaid wing then definitely not for the same period or same financial year. There should be a mechanism & co-ordination among various wing of excise & service tax department that once audit is completed for a particular period by any wings of the excise & service tax department says CERA audit then should not have further audit for the same period by other wing of the department say EA-2000 audit or vice –versa.
• With regard to adjudication, there should be some timelines before adjudicating authority preferably upto commissioner appeal to decide the matter. May be on similar time frame as prescribed for issuance of SCN.
• Also once personal hearing completed before adjudicating authority then the relating Order should be passed at the earliest possible time and should not be have further personal hearing for the same matter even if there is change in adjudicating authority due to transfer, promotion etc, It is noticed that assessee appeared multiple times before adjudicating authority for the same matter without having order in hand.

Thanks

PRAKASH JHA 25/02/2015