Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 880 - HC - Central ExciseWhether the Tribunal is justified in affirming the order of Commissioner (Appeals) rejecting the appeal as not in accordance with Rule 213 in absence of the Statement of fact and grounds of appeal without providing/any opportunity to cure the defect? - Held that: - The provision of appeal clearly contemplates an opportunity of hearing as also the principles of natural justice are inbuilt. Therefore, there is no reason why the asessee have not been given any chance to add the grounds or write the grounds. The defect was no doubt curable. The authority concerned should have allowed the appellant to cure the defect - matter sent back to Tribunal for fresh consideration - appeal allowed by way of remand.
|