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TMI Blog2022 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... none appeared on behalf of the appellant to advance arguments in support of their challenge to order-in-appeal no. MKK/207/RGD-APP/2018-19 dated 30th August 2018 of Commissioner of Central Tax (Appeals), Raigad, the appeal is taken up, with the assistance of Learned Authorised Representative, for disposal of the limited prayer on the 'typographical/clerical error' that the first appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim to the extent of Rs. 45,94,327, did not elaborate upon exclusion of Rs. 3,92,035. 3. It is pointed out in the appeal memorandum that the first appellate authority, instead of specifying that the consequence of his findings was allowing of the appeal to the extent of Rs. 49,86,362/-, held as ineligible by the original authority, erred in stating it to be Rs. 45,94,327 for which the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsible and responsive manner. To offer the hapless appellant gratuitous advice of appellate recourse to the Tribunal is adding insult to injury. Heeding that advice, the assessee is before us with consequent expending of time and effort on the part of the Tribunal. Unless a serious, and punitive, view is taken of this episode, we encourage opening the floodgates of such 'upward delegation' that is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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