2015 (9) TMI 759 - AT - Customs

Validity of appeal - Authorization of Committee of Commissioner - one Member of the Committee has authenticated the order - absence of date under signature - Held that - Revenue is not preferred to be non-suiter to protect interest of Revenue. But the casual approach of the Revenue makes it remediless by the review order of the aforesaid nature. Such negligence of Revenue were before Hon ble High Court of Punjab and Haryana in the case of C.C.E., Delhi-III vs. B.E. Office Automation Products Pvt. Ltd. reported in 2009 (12) TMI 128 - HIGH COURT OF PUNJAB & HARYANA and also before Hon ble High Court of Delhi in the case of CCE, Delhi-I vs. Kundalia Industries reported in 2012 (8) TMI 789 - DELHI HIGH COURT - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT New Delhi dismissed all six stay applications and Appeals of Revenue due to a review order being authenticated by only one Member of the Committee, making it remediless. The negligence of Revenue was highlighted, citing previous cases before the Hon'ble High Courts of Punjab and Haryana and Delhi.