2009 (3) TMI 716 - AT - Central Excise

Summary

Issues:
1. Rectification of mistake in filing appeal with authorization of only one Commissioner.
2. Jurisdiction of single bench in a case involving a small amount.
3. Lack of interest by Revenue in pursuing remedy for a small amount in dispute.

Analysis:

1. The first issue in this case pertains to the rectification of a mistake made by the Revenue in filing an appeal with authorization from only one Commissioner. The Appellate Tribunal notes that a Misc. application was submitted by the Revenue to rectify this mistake, providing authorizations signed by two different Commissioners on separate dates. The Commissioner of Delhi-III signed the authorization on 12-2-09, while the Commissioner of Rohtak signed on 13-2-09. This discrepancy was highlighted during the proceedings.

2. The second issue raised involves the jurisdiction of a single bench in a case where the litigation concerns a small amount. The Respondent's counsel acknowledges the factual position presented by the Bench but argues that due to the insignificant amount in dispute, the jurisdiction of a single bench should suffice. The Tribunal considers the lack of a date of issue on the authorization document and the casual approach of the Revenue in pursuing the remedy. The appeal revolves around a meager amount of Rs. 26,000, leading the Tribunal to question the necessity of further litigation.

3. Lastly, the Tribunal addresses the lack of interest displayed by the Revenue in pursuing the remedy for the small amount in dispute. Despite the opportunity provided for a hearing, the Tribunal observes a casual approach from the Revenue's end. This lack of diligence is deemed apparent from the records, indicating a disinterest in pursuing the legal remedy available. Consequently, the Tribunal dismisses the appeal, considering it an abuse of the legal process due to the trivial amount involved. The Misc. application is also disposed of in light of these considerations.

In conclusion, the judgment rendered by the Appellate Tribunal CESTAT, New Delhi highlights the importance of due diligence in legal proceedings, especially concerning the authorization process and the pursuit of remedies for disputes, even when the amounts involved are relatively small.