2009 (4) TMI 193 - HC - Central Excise

Restoration of Appeal by Department - authorisation to file appeal - Held that - if at the relevant time, the Commissioner, Belapur was holding additional charge of Central Excise, Raigad, there was no defect. Our attention is drawn to the earlier order which was relied upon by the learned Tribunal. Law is settled that procedure should not be allowed to come in the way of justice. It is not meant to trip justice. Defect if any is procedural and an irregularity and not illegality. In these circumstances, the petitioner should have been given an opportunity to cure the irregularity - Appeal is restored to the file of CESTAT.

Summary

Issues:
1. Procedural irregularity in filing an appeal due to lack of proper authorization.
2. Commissioner holding additional charge during the relevant period.
3. Tribunal's reliance on an earlier order to dismiss the appeal.

Analysis:
The judgment by the High Court of Bombay addressed the issue of a procedural irregularity in filing an appeal where the authorization required for the appeal was signed by the Commissioner Belapur alone, who was holding additional charge of Commissioner Central Excise, Raigad during the relevant period. The Tribunal dismissed the appeal based on this ground, citing an earlier order. The Court noted that the defect, if any, was procedural and not illegal, emphasizing that procedural issues should not obstruct justice. The petitioner should have been given an opportunity to rectify the irregularity, especially since the Commissioner was holding additional charge at the time. The Court highlighted that procedures should not impede justice and that parties must be allowed to cure such defects.

Furthermore, the Court set aside the impugned order and restored the appeal to the file of CESTAT for a hearing on merits, including all contentions raised by the respondents, particularly on the issue of limitation. The judgment made the rule absolute without any order as to costs. Additionally, since the petition was allowed, the Central Excise Appeal and the Notice of Motion related to the case were disposed of as nothing further survived in those matters.

In conclusion, the High Court's judgment focused on rectifying a procedural irregularity in the appeal process, emphasizing the importance of ensuring that such defects do not hinder the administration of justice. The Court's decision to set aside the order and restore the appeal for a full hearing on merits reflects the commitment to upholding fairness and due process in legal proceedings.