1992 (5) TMI 103 - AT - Central Excise

Summary

Issues:
Improper dismissal of appeals by lower appellate authority due to filing one appeal against multiple assessment orders.

Analysis:
The case involves the improper dismissal of appeals by the lower appellate authority because the appellants filed only one appeal against multiple assessment orders. The advocate representing the appellants argued that the lower appellate authority should have allowed the appellants to file supplementary appeals instead of outright dismissing the appeals. The advocate highlighted a previous Tribunal order where a similar situation was remedied by allowing supplementary appeals. The Tribunal, in its judgment, emphasized that the proper course for the lower appellate authority should have been to grant an opportunity to rectify the defect and enable the filing of supplementary appeals. The Tribunal set aside the impugned orders and remanded the matters to the Collector of Central Excise (Appeals) for a fresh decision. The Collector of Central Excise (Appeals) was directed to observe principles of natural justice, grant personal hearings, and consider applications for condonation of delay liberally. The Tribunal directed the lower appellate authority to follow the same approach and allow the filing of supplementary appeals while considering the original appeals were filed on time.

In conclusion, the Tribunal remanded the matters to the lower appellate authority, directing them to allow the appellants to file supplementary appeals and consider applications for condonation of delay liberally. The original appeals were claimed to have been filed within the stipulated time. The appeals were disposed of accordingly, with the Tribunal upholding the appellants' right to file supplementary appeals and have their cases reconsidered by the lower appellate authority.