2011 (10) TMI 249 - AT - Customs

Can Joint Appeals be filed - Held - In view of Jayanti Metals & Allows Vs. Commissioner of Central Excise, Motiar Seikh Vs. Commissioner of Customs joint appeal filed by the firm and its partner can be accepted by the Tribunal. Case was remanded back to Commissioner (Appeals) to decide it on merits.

Summary

Issues:
Appeal against rejection of refund claim due to non-filing of separate appeal by the appellant.

Analysis:
The case involved an appeal filed by an individual against the rejection of a refund claim by the Commissioner of Customs (Appeals) on the ground of not filing a separate appeal. The appellant, along with a firm, had filed an appeal against the reduction of fine and penalty in a previous order. The refund claim was sanctioned but the amounts were transferred to the Consumer Welfare Fund due to unjust enrichment under Section 27 of the Customs Act. The Commissioner (Appeals) rejected the appeal of the appellant, citing the lack of provisions under Section 128 to file a joint appeal. The appellant argued that the failure to file a separate appeal was a technical violation, supported by case laws where joint appeals by a firm and its partner were accepted by the Tribunal. The Additional Commissioner (A.R.) for the revenue reiterated the Commissioner (Appeal)'s finding that a separate appeal should have been filed. The Tribunal found that the appeal was rejected on a technical ground and noted that the office of the Commissioner (Appeals) had treated the appeal as a joint appeal by both the firm and the partner. Relying on the case laws presented, the Tribunal allowed the appeal, setting aside the order-in-appeal and remanding the matter back to the Commissioner (Appeals) for a decision on merits after providing an opportunity for a personal hearing to the appellant.