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2011 (10) TMI 346 - HC - Central ExciseAppeal - Tribunal rejected revenue plea on account of procedural irregularity - appeal signed as well as filed by commissioner - Held That - Said amendment in Section 35B was effective from 13.05.05 however the appeal signed by commissioner on 19.04.06 being no irregularity, case remanded back to Tribunal for fresh perusal.
Issues:
Challenge to Tribunal's judgment on appeal competency based on procedural irregularity. Analysis: The High Court considered the appeal filed by the department challenging the Tribunal's judgment dated 17.4.2010. The main question for consideration was whether the Tribunal had erred in dismissing the appeal on the ground of procedural irregularity. The Tribunal had held that the appeal was not maintainable as it was signed by the Commissioner alone, while the authorization to file the appeal required a decision by the committee of commissioners. The Tribunal relied on precedents to support its decision. The appellant argued that the Tribunal's decision caused a substantial duty demand to be terminated and pointed out that similar judgments had been reversed by the Bombay High Court. The appellant contended that the decision to file the appeal was valid as it was taken by the Commissioner who was holding additional charge of another Commissionerate. The High Court referred to a Bombay High Court judgment emphasizing that procedural defects should not impede justice and parties should be given opportunities to rectify such defects. The High Court held that the appeal should not have been dismissed solely on procedural grounds and reversed the Tribunal's decision. The matter was remanded to the Tribunal for consideration on merits. In conclusion, the High Court allowed the appeal, stating that the decision to file the appeal by the Commissioner was valid given the circumstances. The High Court emphasized that procedural defects should not obstruct justice and parties should be given opportunities to rectify such defects. The Tribunal's decision was reversed, and the matter was remanded for further consideration on merits.
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