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2018 (11) TMI 1146 - HC - Central ExciseRestoration of appeal - appeal was rejected on a hyper-technical ground i.e. an apparent defect in the appeal format - Held that:- The bare reading of the order would show that the Committee of Commissioners have permitted an appeal against the respondent/assessee for disputed duty to the extent of ₹ 28,07,089/- - However, an inadvertent mistake was committed in the appeal format with respect to the amount which was mentioned as ₹ 36,88,077. Ordinarily a judicial tribunal – like CESTAT is expected to permit rectification of such an obvious error; that it instead chose to dismiss the appeal altogether is shocking to say the least. The impugned order and the order of rectification are hereby set aside - appeal against the respondent- Pymen Cable India Ltd. is hereby restored to its original place on the file.
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