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2018 (2) TMI 1441 - HC - Central ExciseWhether Hon'ble Tribunal i.e. Respondent no.2 has erred by not appreciating legal position that in case of unreported compliance of stay order before Hon'ble Tribunal appeal merits restoration of appeal? Held that: - we are unable to understand the approach of the Tribunal. Eventually, Tribunals are set up to render substantial justice and not to defeat just and bonafide claims by hyper technical approach. Somehow or the other, we find that a file clearance drive which the Revenue adopts on its administrative side has taken over the Tribunal members. The Tribunals are discharging quasi judicial functions. In fact, it is more a judicial power and when it has to adjudicate the Appeals on merits and in accordance with law, it is suppose to give parties an opportunity to argue their cases on merits particularly once the Tribunal is satisfied that the parties i.e. the assessee has acted bonafide. There is no gross negligence and utter callousness in this case. True, it is that there was a lapse and which was of reporting compliance to the Tribunal. The Tribunal should have noted that not only the lapse is cured, but the amounts are deposited after the warrant of attachment was levied. Thus, even recovery by coercive means once resorted, resulted in substantial part of the revenue being secured. After this, there was no occasion for the Tribunal to adopt an approach which defeats justice. Appeal allowed - decided in favor of appellant.
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