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2012 (10) TMI 217 - CESTAT, NEW DELHIMaintainability of appeal - Revenue has proceeded on the premises that on 2-2-2009 it has been given time to cure the defect by 9-2-2009 as the next date fixed is 18-2-2009 – Held that:- Aforesaid premise is factually incorrect as the appeals were dismissed vide order dated 2-2-2009 - fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law - Revenue should not file appeals with scanty regard to law. Certainly, Revenue may be in jeopardy if its appeal is dismissed at maintainability stage. But casual approach in seeking remedy causes peril to Revenue - appeal is dismissed
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