2004 (6) TMI 472 - AT - Central Excise

Summary

Issues: Appeal against dismissal due to lack of signatures on appeal forms.

Analysis:
The appellant filed an appeal against the order-in-appeal passed by the Commissioner (Appeals). The appeals were dismissed by the Commissioner (Appeals) citing the absence of the appellant's signatures on the appeal forms. The appellant contended that the appeals were originally filed with signatures but might have been misplaced during the office relocation of the Commissioner (Appeals). The appellant submitted additional signed copies of the appeals, referring to precedents to argue that such defects are curable, and the opportunity to rectify should be granted to the assessee.

The Tribunal noted that the appeals were indeed dismissed due to the lack of appellant's signatures. However, considering that the appellant had submitted additional signed copies of the appeals to the Commissioner (Appeals), the dismissal on this ground was deemed unsustainable. The Tribunal set aside the dismissal and remanded the matter back to the Commissioner (Appeals) for a decision on the merits of the appeals. The Commissioner (Appeals) was directed to allow the appellant to file the signed copies of the appeal forms if not already done so, after rectifying the defect. The appeals were disposed of by way of remand, emphasizing the importance of allowing the appellant to cure such procedural defects before dismissing the appeals.