Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1990 (3) TMI SC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1990 (3) TMI 70 - SC - Central Excise


Issues:
Appeal dismissal based on non-compliance with Rule 9(2) of Customs, Excise, and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982.

Analysis:
The appeal under section 35L(b) of the Central Excises & Salt Act, 1944 was dismissed by the Tribunal due to non-compliance with Rule 9(2) of the relevant rules. Rule 9(2) requires that in an appeal filed under the direction of the Collector, the memorandum of appeal must be accompanied by an attested copy of the order containing such direction. The Tribunal emphasized that the purpose of this rule was to ensure that the appeal was authorized by the Collector to be filed. The appeal in question was authorized by the Collector through a specific authority dated 24th September, 1986, which empowered the Assistant Collector to act on behalf of the Collector in filing the appeal.

The Collector had reviewed the orders related to the appeal and provided specific notes regarding the legal aspects and potential grounds for appeal. Despite this, the Tribunal held that the general authorization and notesheet orders did not align with the requirements of Rule 9(2). However, the Supreme Court interpreted the rules differently, emphasizing that the appeal was duly authorized by the Collector and filed in compliance with the prescribed procedure. The Court highlighted the importance of ensuring that appeals are not frivolous and unnecessary, but found that the appeal in question met the necessary criteria.

The Supreme Court concluded that the Tribunal erred in dismissing the appeal based on non-compliance with Rule 9(2). As the Tribunal had not considered the appeal on its merits, the Court set aside the Tribunal's judgment and remanded the matter for further consideration on the merits and in accordance with the law. Therefore, the appeal was disposed of by setting aside the Tribunal's decision and remanding the case for a review on its merits.

 

 

 

 

Quick Updates:Latest Updates