TMI Blog2017 (9) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy of the Revenue to either blame it's Advocate or the procedural rules for the dismissal of their Appeals. The Appeals are dismissed for nonremoval of office objections. This Court and it's Registry derives no pleasure in dismissing the Appeals without adjudication on merits. There is a certain sanctity attached to the procedural rules. Even in the present case, more than one opportunity was granted to remove the office objections. This Court, on its judicial side cannot routinely set aside the orders of the Registry. The proceural rules cannot be set at naught or rendered redundant merely because the Government or Revenue is the litigant. The office objections being not removed within the time specified, all consequences under the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e memorandum itself. It is common ground that the Registry granted enough time to the official and the Advocate, who lodged this Appeal, to remove these office objections. 6. Thus, the Appeal, on its lodging on 14th February, 2014, was listed for notifying the defects on 1st April, 2014. They were notified on that date and an opportunity was given to remove these deficiencies and defects, else, the Appeal was to stand dismissed. It thus stood dismissed on 19th June, 2014. However, on an application made by the Revenue's Advocate/appellant in this Appeal, the Registry recalled its earlier order and restored the matter to the file. Thereupon, the Registry gave time till 24th November, 2014 to remove the office objections. Both these or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedural rules for the dismissal of their Appeals. The Appeals are dismissed for nonremoval of office objections. This Court and it's Registry derives no pleasure in dismissing the Appeals without adjudication on merits. There is a certain sanctity attached to the procedural rules. Unless and until they are complied with, no matter can be said to be ready for admission or final hearing. If the Revenue and it's officials are aware of lodging and filing of an Appeal, then, they must attend alongwith their Advocate, the Registry's office and take the requisite steps. Their abject failure rightly results in dismissal of their Appeals. Even in the present case, more than one opportunity was granted to remove the office objections. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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