OM SHIV TRANSPORT Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Sri S.D.Singh, the learned senior counsel along with Sri Nishant Mishra and Sri Prateek Dawar for the petitioner, Sri Ashok Mehta, the learned senior counsel for the Union of India, Ministry of Finance, Department of Revenue assisted by Sri B.K.S.Raghuvanshi, Sri R.C.Shukla, the learned counsel appearing for the Commissioner of Central Excise and Service Tax Tribunal (CESTAT), New Delhi and Sri Manish Goyal for the Registrar, CESTAT.

(2.) By our last order dated 16.11.2015, we had directed the Under Secretary to the Government of India, Ministry of Finance, Department of Revenue to file an affidavit and also be present.

(3.) We find that the affidavit of Sri S.Bhowmick, Under Secretary, Department of Revenue, Ministry of Finance has been filed, but he has not appeared. On the other hand, Sri Sunil Kumar Meena, Under Secretary, Department of Revenue, Ministry of Finance has appeared. The Court fails to fathom as to how this kind of tactics can be adopted by the Department of Revenue in making perfunctory compliance of the orders of the High Court. The person who has sworn the affidavit should have appeared before the Court but he has not appeared. No reason has been shown as to why Sri S.Bhowmick, Under Secretary, Department of Revenue, Ministry of Finance could not appear before the Court. Non appearance amounts to contempt of the order of the Court. The respondent was required to appear in order to assist the Court since no affidavits were being filed and the Court was not getting any assistance from their Advocates. Earlier the affidavits that were supposed to be filed were defective and were not filed. Such delaying tactics adopted by the Department and not allowing the business of the Court to function in a proper manner is deplorable.