TMI Blog2012 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... proper – Held that:- Appeals were dismissed vide order dated 2-2-2009 (A.4). In any case once the fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law - Revenue’s appeal is dismissed. - E/3177-3179/2009-SM(BR) - 504-506/2011-SM(BR)(PB) - Dated:- 11-8-2011 - Shri D.N. Panda, J. REPRESENTED BY : Shri R. Jagdee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble High Court of Punjab Haryana and the Hon ble Court expressed anxiety in the case of C.C.E., Delhi-II v. B.E. Office Automation Products Pvt. Ltd. reported in 2010 (249) E.L.T. 24 (P H). Courts never prefer to make revenue non-suiter. But for the reason of non-maintainability, no Court can entertain such appeal. It will be proper to reproduce para 5 of the aforesaid case for convenie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law. Ordinarily, we do not non suit the Revenue for a procedural lapse but this case is of such a nature that lapses one after the other have been committed. Therefore, the appeals are wholly without merit and are liable to be dismissed. 2. On the earlier occasion, it was al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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