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2023 (4) TMI 826 - SC - Central ExciseE-filing of appeals in the High Court - implementation of Phase III of the e-Courts project - HELD THAT - It has been noted that - (i) E-filing of appeals has not been enabled in the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura and Meghalaya; (ii) Nearly 62% of appeals by the revenue have been filed before the High Courts in e-filing mode which is expected to increase following the order of this Court dated on 6 February 2023; (iii) Only 1% of the appeals before the ITAT have been filed in the e-filing mode; (iv) As of date, even after e-filing, the ITAT is insisting on physical submission of appeals; (v) 90.29% of cases under falling the jurisdiction of the Chief Commissionerates have been e-filed; and (vi) The e-filing module developed by NIC for CESTAT has been tested during the first week of March 2023 and its module is undergoing security audit. Recently, a communication has been addressed by the Chief Justice of India to all the Chief Justices of the High Courts to facilitate the process of e-filing, particularly in appeals by the revenue and to gear up for the implementation of Phase III of the e-Courts project - The Registrar (Judicial) of this Court shall forward a copy of this order to the Registrars General of the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura and Meghalaya. Necessary steps should be taken to facilitate e-filing at least of revenue appeals. As regards the ITAT, it is incumbent on the tribunal to ensure that revenue appeals are filed only in the e-filing mode and a target date of 30 June 2023 should be set down - The Ministry of Finance shall depute a senior officer to engage with the Acting President of the ITAT. If the rules are required to be amended, they should be amended to incorporate e-filing requirements. An updated status report shall be placed on the record on the next date of listing - List the Civil Appeals on 28 July 2023.
Issues Involved:
1. E-filing of appeals in High Courts. 2. E-filing of appeals in ITAT. 3. E-filing of cases under Chief Commissionerates. 4. E-filing module for CESTAT. Summary: E-filing of Appeals in High Courts: In pursuance of the previous order dated 6 February 2023, the Union of India submitted a note highlighting that e-filing of appeals is not enabled in the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura, and Meghalaya. Nearly 62% of appeals were filed in e-filing mode in 2022-23, and this is expected to increase following the Supreme Court's directions. The Court directed the Registrars General of the mentioned High Courts to facilitate e-filing of revenue appeals. E-filing of Appeals in ITAT: The note revealed that only 1% of appeals before the ITAT were filed in e-filing mode. ITAT currently insists on physical submission even after e-filing. The Supreme Court mandated that revenue appeals should be filed only in e-filing mode by 30 June 2023. The Ministry of Finance was instructed to engage with the Acting President of the ITAT to amend rules if necessary and discontinue the insistence on physical filing, addressing any training deficits among ITAT Members. E-filing of Cases under Chief Commissionerates: The status report indicated that 90.29% of cases under the Chief Commissionerates' jurisdiction were e-filed. The consolidated zone-wise report showed significant compliance, with efforts ongoing to bring the remaining zones under e-filing. E-filing Module for CESTAT: CESTAT informed that its e-filing module, developed by NIC, was tested and is undergoing a security audit. The Supreme Court appreciated the progress and requested the President of the Tribunal to ensure e-filing implementation by 30 June 2023. Additional Directives: The Chief Justice of India communicated with all Chief Justices of the High Courts to facilitate e-filing, particularly for revenue appeals, and to prepare for Phase III of the e-Courts project. An updated status report was requested to be placed on record for the next listing on 28 July 2023.
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