Experienced versus Learned

Sir,
I read with interest your well-written article. Undoubtedly, it is thought provoking. There can hardly be any disagreement that the need of the hour is that the emphasis should shift to knowledge building rather than meaningless experience. But ultimately the million dollar question would be "how the change can be brought about"? Is it the sole responsibility of the government of the day or that of each and every officer? A humble suggestion: An independent body may be constituted to examine each and every order passed by Hon'ble CESTAT and courts whereby the orders confirming the demands or rejecting the refunds are set aside. In case such orders are found to be perverse than appropriate action may be initiated against the defaulting officer. Unless we make the officers accountable for their perverse orders, the desired results would be a far cry.

M K Gupta 07/11/2016