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2010 (10) TMI 518 - AT - Central ExciseRectify the defects - Appeal was filed by the Revenue on 11-8-2009 and on 28-12-2009, Registry had communicated to the concerned Commissionerate (the appellant herein) for removal of the defects as indicated in the said defect memo. Despite such communication, the appellants have not removed the defects - It is notice that this matter has came up for disposal many times and defects remained. It is to be noticed despite these being a specific direction of the Bench on 7-9-2010 to remove the defects, the same are not yet removed and nor any communication from the concerned Commissionerate - Hence, the appellants are not serious in prosecuting this appeal as the defects are not removed diligently - Thus, dismiss the appeal as not maintainable.
Issues: Appeal maintainability due to failure to rectify defects in filing.
Analysis: 1. The judgment pertains to an appeal filed by the Revenue, where certain defects were found in the filing process. Despite multiple opportunities and directions given to rectify the defects, the appellants failed to do so. The Registry had communicated the defects to the concerned Commissionerate, but no action was taken. The judge noted the lack of seriousness on the part of the appellants in prosecuting the appeal due to their failure to diligently remove the defects. 2. The judge emphasized that despite specific directions to rectify the defects, the appellants did not comply, leading to the dismissal of the appeal on grounds of non-maintainability. The judge's decision was based on the appellants' lack of diligence in addressing the identified defects, which hindered the progress of the case and showed a lack of commitment to pursuing the appeal effectively. 3. As a final directive, the judge ordered the Registry to send a copy of the order to various authorities, including the Central Board of Excise and Customs, to highlight the issue and prevent similar situations in the future. This step was taken to ensure that the necessary parties were informed of the outcome and to address any systemic issues that may have contributed to the appeal's dismissal.
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