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TMI Blog2018 (9) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and vigilantly. The reasons given in the affidavit in support of the Motion do not inspire confidence and it evidences the casual manner in which the Revenue prosecutes its appeal before this court - there is no reason to condone the delay of 746 days for setting aside the order dated 10.12.2015 passed by the Prothonotary and Senior Master. The Notice of Motion is dismissed. - NOTICE OF MOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central GST Central Excise, Daman dated 16.02.2018. The only reason for the delay of 746 days, as set out in the affidavit is the frequent transfers of officers of the applicant department. In that view the follow up of this appeal after its filing, it states, is lost sight of and is, therefore, could not be pursued. It is stated that as new GST Act, 2017 came into force, the entire department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not only strongly deprecated in the earlier order but this Court has refused to uphold it after it was noticed that this is the position in almost every matter. 5. The aforesaid observations apply on all fours to the present facts. The transfers of the officers of the department does not absolve the Revenue from prosecuting its appeal with sincerity and vigilantly. The reasons given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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