2008 (11) TMI 409 - HC - Central Excise

Appeal - Appeals filed in contravention of the statutory requirements of High Court Rules and not valid Appeals in the eyes of law - larger interest of the exchequer, the Appeals not dismissed as such and permission is granted to withdraw the Appeals so as to enable the Appellants to prefer fresh set of Appeals - serious lapses do not recur it was necessary that the same brought to the notice of the persons higher-up in hierarchy so as to enable them to put in place an appropriate procedural machinery Appeal dismissed

Summary

Issues: Compliance with statutory requirements for filing appeals, defects in appeal documents, permission to withdraw appeals, need for remedial action to prevent recurrence of lapses.

In this judgment by the Gujarat High Court, the issues revolve around the compliance with statutory requirements for filing appeals, the identification of defects in the appeal documents, the permission granted to withdraw appeals, and the necessity for remedial action to prevent the recurrence of such lapses. The Court noted errors in the appeals, including the non-swearing of accompanying affidavits and the absence of dates on the appeal memorandums. The Registrar was directed to investigate and provide a report on the non-compliance with High Court Rules, with a deadline set for explanation. The matters were scheduled for further hearing following the inquiry.

The Court received a report from the Registrar in compliance with the direction, indicating steps taken independently by the Court concerning the issues raised. Subsequently, the appellants sought permission to withdraw the appeals based on written instructions from the Commissioner of Central Excise & Customs. Permission was granted to withdraw the appeals with the liberty to file fresh appeals within the bounds of the law and subject to limitations.

The judgment highlighted fundamental defects in the appeals, such as the lack of essential details like dates on the appeal memorandums and deficiencies in the accompanying affidavits. These defects rendered the appeals legally invalid. Despite the lapses, the Court allowed the withdrawal of the appeals to facilitate the filing of new appeals in accordance with the law. The judgment emphasized the importance of safeguarding the interests of the exchequer amidst these proceedings.

To prevent the recurrence of such serious lapses, the Court directed the forwarding of a copy of the order to higher authorities, including the Chief Commissioners of Central Excise and the Finance Secretary of the Ministry of Finance. This action aimed to prompt necessary remedial measures and the establishment of appropriate procedural mechanisms. Ultimately, the appeals were dismissed as withdrawn, and the Registry was instructed to disseminate the order in all related matters to ensure compliance and awareness of the identified deficiencies.