2014 (3) TMI 167 - AT - Customs

Non maintenance of appeal - Appeal not signed - Held that - Though the appellant should have been careful in filing the appeal properly, un-signing of the appeal is a rectifiable error which could have been rectified by issuing a defect notice by the first appellate authority. Suffice it to say that the appellant should not be deprived of his right to make appeal before the higher authorities, in my view, the impugned order rejecting the appeal only on the ground of un-signing of the appeal, which is a rectifiable error, needs to be set aside with direction that the first appellate authority, will restore the appeal to its original number after directing the appellant to rectify the error and on such rectification of the error, the first appellate authority will take up the appeal for disposal after following the principles of natural justice - Decided in favor of assessee.

Summary

The appeal was rejected for not being signed by the appellant, but the error is rectifiable. The first appellate authority should restore the appeal for rectification and further disposal following natural justice principles. The appeal is disposed of accordingly.