2011 (1) TMI 343 - AT - Central Excise

Order - The mistake pointed out by the Commissioner (Appeals) is of a technical nature and is rectifiable mistake - Instead of directing the appellants to remove the said defects, Commissioner (Appeals) has chosen to dismiss the appeal, for the reasons best known to him - Accordingly set aside the impugned order and remand the matter to Commissioner of Customs (Appeals) for fresh decision on merits.

Summary

The Appellate Tribunal CESTAT, New Delhi in the case of 2011 (1) TMI 343 held that the Commissioner (Appeals) erred in rejecting the appeal due to a technical mistake in the appeal memo format. The Tribunal set aside the order and remanded the matter for a fresh decision on merits.