TMI Blog2016 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the authorized committee for a decision is a unilateral act beyond the scope of the powers of a Commissioner. These flaws are severe enough to hold that procedure should not be allowed to come in ‘the way of justice and it is not meant to trip justice’ to the present application – miscellaneous application failed – decided in favor of Revenue. - ST/677/2011 - M/89295/16/STB - Dated:- 22-2-2016 - Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) Applicant Represented by : Mr. S.R. Nair Enquiry Officer (A.R.) Respondent Represented by : Mr. Vinay Ansurkar, Advocate ORDER Revenue has filed appeal against order no. US/221/RGD/2011 dated 29th August 2011 in which first appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for hearing by the Tribunal. A fresh appeal filed pursuant to the valid authorization would have to pass the hurdle of condonation of delay by the Tribunal. 3. The Miscellaneous Application filed by appellant-Commissioner, received on 28th August 2012, relies upon the decision of the Hon ble High Court of Bombay in Commissioner of Central Excise v. Coromandel Fertilizers Ltd [2009 (237) ELT 453 (Bom.)] and those of the Tribunal in Commissioner of Central Excise v. LML Ltd. [2008 (229) ELT 453 (Tri-Del.)] and Commissioner of Central Excise, Indore v. Lloyd Insulation (I) Ltd [2007 (216) EL 201 (Tri.-LB) wherein the defects, having been held as curable, were not allowed to stand in the way of securing appellate remedy by Revenue. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Tribunal in re Lloyd Insulation (India) Ltd. (supra) holding that: 16. Further, in these cases, if at all the filing of the appeals directly by the Commissioner was a defect, it was only a purely procedural defect and the Tribunal should have pointed out that defect at the time of receipt of the appeals. If that had been done, the appellant would have been able to cure the defect. For the failure of the Tribunal or its office to do the same, revenue cannot be made to suffer. The position is well settled...... 6. Prima facie, this application would appear to be an innocuous one for interpolation of a fresh authorization and thereby validating an appeal filed without proper authorization. It would, therefore, not be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. 8. The decisions cited on behalf of Revenue are, severally, only a tiny chink in the bastion erected by the wisdom of the supreme legislative organ to ensure that rule of law prevails over rule of men. One more is sought to be added through this application. Our apprehension is that, jointly, these would one day coalesce to permit ingress of the flood of whimsicality and arbitrariness that would overwhelm the rights of the individual-assessee for all time to come. 9. Review of adjudication and appellate orders is, and should be, a task undertaken with utmost discernment by the empowered authority to endorse their legality and propriety. All orders should, therefore, be subject to review. Practically, however, only those that favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powered, has undertaken the responsible task of review enjoined by the statute. It is also inevitable that the authorized committee could not but have been influenced by the decision of the unauthorized committee. That, by itself, is not sufficient cause for alarm provided the obligation to review is substantively complied with. These include the grounds on which the appeal is to be preferred, ascertaining causes for delay, if any, to justify any condonation that may be required and authorizing appropriate authorities to seek pertinent relief from the appellate authority. 12. We do accept that lapses of jurisdiction can and do occur in the increasingly complex world of administration. These, however, must be subject to a purification p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
