Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 759 - HC - Central ExciseValidity of Tribunal's order for Recalling its earlier order as per the request of revenue - earlier appeal of the revenue was dismissed on technical ground - No proper authorization presented by Revenue - Held that:- appeal was dismissed by the Tribunal presumably on the ground that no proper authorization had been filed by the Commissioner in support of the appeal. The Tribunal having noticed such defect, erred in proceeding to dismiss the appeal on such ground by ignoring its powers available under Rule 11(2) ibid. In all fairness, therefore, the Tribunal should have afforded an opportunity to the appellant (Revenue) to rectify the defects by taking recourse to the powers available to it under Rule 11(2) of the Rules by extending the time. It was not disputed that the Revenue did rectify the defect though after dismissal of appeal. The Tribunal, therefore, rightly entertained the application and restored the appeal for its hearing on merits. Such order could be passed by the Tribunal in its rectification jurisdiction because the order contained an error apparent on its face, it having been passed contrary to Rule 11(2). Substantial justice was done to parties because the Revenue’s appeal will now be heard on the merits. So far as writ petitioner is concerned, no prejudice is caused to him because no adverse order is passed against them. He will get full opportunity to oppose the Revenue’s appeal on merits - Following decision of Sangram Singh vs. Election Tribunal [1955 (3) TMI 31 - SUPREME COURT] - Decided against assessee.
|