TMI Blog2014 (6) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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 adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Customs had filed one appeal against the writ petitioner (assessee) bearing No. CSM-163/04 before the Tribunal against the order dated 30.07.2004 passed by Commissioner (Appeals), Customs and Central Excise, Guwahati in case No.18/CUS(A)/GHT/04 under the provisions of the Customs Act. This appeal was dismissed by the Tribunal on a technical ground without going into its merits by order dated 23.9.05. The relevant and operative portion of order dated 23.9.05 reads as under: In view of the above, learned Consultant submits that the appeal filed by the Revenue may be dismissed. 3. I have heard both sides. Since the learned J.D.R. admits that the authorization filed by the Commissioner in this case, is not proper, I dismiss th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was that since the dismissal of appeal was in the presence of appellants representative, hence the application for restoration of appeal was not maintainable in such cases of dismissal of appeal. 10. Learned counsel for the respondents, however, supported the impugned order. 11. Having heard learned counsel for parties and on perusal of the record of the case, we are inclined to dismiss the writ petition as in our view, no case is made out to interfere in the impugned order. 12. Indeed, this case reminds us of the memorable observations of Learned Judge - Vivian Bose, J made in a case reported in [AIR 1955 SC 425 Sangram Singh vs. Election Tribunal]. While dealing with applicability of procedural laws to the case and how it shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner beside being too technical in nature and based on procedural errors, though may look attractive, eventually deserves rejection. 14. In our considered opinion, this court has wide jurisdiction to examine the legality and correctness of entire proceedings pending before the Tribunals. Our power of superintendence under Article 227 over the proceedings pending before Subordinate Courts and Tribunal are writ large and wide enough to correct any error in such proceedings once it is brought to the notice of High Court in the writ petition. Such error can always be set at right to enable the Tribunal to decide the main proceedings in accordance with law. 15. In other words, even if Revenue had directly questioned the legality and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned that the writ petitioner did not choose to oppose the application before the Tribunal and questioned its legality for the first time in writ petition. 17. Be that as it may, in our considered opinion, 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. If allowed, the writ petitioner will be at liberty to challenge such order in appeal to this court and if dismissed, Revenue will be at liberty to pursue the matter in appeal. 18. In the light of foregoing discussion, we find no merit in the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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