2009 (11) TMI 384 - AT - Central Excise

Defects in appeal- They are curable and not fatal warranting dismissal of appeal. department filed statement of facts and grounds of appeal duly signed by authorized officer, dismissal order set aside and appeal restored.

Summary

Issues:
Revenue's application for recalling order dismissing appeals due to defects.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Kolkata dealt with the Revenue's applications for recalling an order that dismissed appeals due to defects found in them. The Revenue argued that the defects were curable and not fatal, citing various decisions of the Tribunal to support their position. They also mentioned that they had now filed the necessary documents, including the statement of facts and grounds of appeals, which were signed and verified by the authorized officer.

The Vice-President of the Tribunal noted that previous decisions of the Tribunal had established that appeals should not be dismissed solely for being defective as the defects were rectifiable. Considering the Revenue's submission that they had rectified the issues by filing the appeal memorandum duly signed and verified, the order dismissing the appeals was recalled. As a result, the appeals were restored to their original numbers, and the miscellaneous applications were allowed. The judgment was pronounced and dictated in the open court.