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2013 (7) TMI 328 - CESTAT BANGALORECompetency to entertain the appeal - Preliminary objection was raised by the department was that the order was passed by the JC and appeal against it should have been preferred to the Commissioner (Appeals) – Held that:- appellant appeal is not maintainable - the present appeal was filed with the Tribunal at a time when much time was left for the appellant to prefer an appeal to the Commissioner (Appeals) - According to the tenor the appellant was ill-advised - he blindly chose to go by the defective preamble to the order-in-original rather than by the provisions of the statute - Even after receipt of the corrected preamble to the order-in-original, the appellant did not care to take corrective measures - he proceeded to file the present appeal – appeal decided against the assessee. The plea of the learned consultant for transmitting the appeal to the Commissioner (Appeals) or for issuing other directions to the Commissioner (Appeals) cannot be accepted as we do not have equitable powers. Such a course of action can invite more appeals of this nature from ill-advised parties.
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