9911796707
TMI Blog2008 (2) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorization bears dated signature of both Commissioners constituting the Committee. The Committee reviewed the Order-in-Appeal and considered Appealable. The Tribunal had not properly scrutinized the documents and passed an order inflicting injustice to the Department. 2. The order dated 26-4-07 was passed by Tribunal taking note of the fact that there was no proper authorization issued by the Committee of Commissioners which was signed on two different dates i.e. on 22-11-06 and 29-11-06 without being dated at the top. That also did not exhibit whether there was a cause to appreciate that the order appealed was neither legal nor proper. It was therefore held that the authorization had not seen light of the day without being dated for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorisation as 22-11-2006, the other member signing the same dated as 29-11-2006. This clearly proves that there was no meeting of the Committee either on 22-11-06 or 29-11-06 for signing by two members on two different dates. This lead the Tribunal to come to a conclusion that filing of appeal by Revenue was not under proper Authority. Even the impugned authorization does not exhibit whether order appealed suffered from legal infirmity or propriety and if so in what manner. The Authorisation not exhibiting the date of meeting for decision, that has not seen light of the day. 5.2 Right of appeal is not a vested right but a statutory one. Mandate of the statute governs maintainability thereof. If an appeal is made in a casual fashion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no mistake at all apparent from record calling for any rectification. Our view is also fortified from the withdrawal application of Revenue filed on 15-1-2008 stating that inconvenience was caused to the Bench. Therefore, the Miscellaneous Application praying for Rectification of Mistake is liable to be rejected for no mistake apparent from record and withdrawal application is allowed. 6. Before parting with this order, we may state that casual exercise of right of appeal causes peril to that right and subsequent withdrawal of an ill conceived miscellaneous application on the plea of inconvenience to the Bench is an abuse of process of law and disregard to the process of justice. It may be remembered that justice delivery system is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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