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Issues involved: Challenge to order dismissing appeal on technical ground, review committee's recommendation, dismissal of appeals by Judicial Member based on technical defect.
Summary: The High Court of Allahabad heard an appeal challenging the order dismissing the appeal on a technical ground. The appeal was allowed by the respondent, and a review was conducted by the Committee of Commissioners to determine if a second appeal should be filed before the Tribunal. The Committee recommended filing an appeal before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. However, the Judicial Member of the Tribunal rejected all appeals and the accompanying stay application solely on the technical ground that one of the Commissioners did not date below their signature on the recommendation. Upon careful consideration, the Court found that the review committee had provided reasons for directing the Department to file an appeal, which the Judicial Member did not take into account. The Court opined that the Tribunal should have examined the grounds on which the Committee had directed the filing of appeals instead of dismissing them on a technical defect. The Court set aside the order and remitted the matter back to the Tribunal for a fresh hearing, emphasizing that the Tribunal should not dismiss the appeals on technical grounds but should evaluate them on their merits. The Court acknowledged the respondents' prolonged suffering due to the absence of a stay order and urged the Tribunal to expedite the disposal of the appeals, ideally within three months from the date of communication of the Court's order. Consequently, the writ application was disposed of by the Court.
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