9911796707
TMI Blog2011 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... udgement of the Tribunal dated 17.4.2010. We had issued notice of final disposal on 20.7.2011. In response to such notice, Shri Paresh Dave appeared for the respondent. For the purpose of this appeal, we frame following questions of law for our consideration: "Whether in the facts and circumstances of the case the Tribunal has committed substantial error of law in dismissing appeal of the revenue as not maintainable on the ground of alleged procedural irregularity?" Briefly stated facts are that to challenge the judgement of the Appellate Commissioner, the department preferred appeal before the Customs Excise and Service and Service Tax Appellate Tribunal. Such appeal was dismissed by the impugned order dated 27.4.2010 holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been signed by the Commissioner on 19.04.06 whereas Section 35B was amended on 13.05.05 itself. Therefore, in terms of the precedent Tribunal decisions the appeal filed by the Revenue is not maintainable and accordingly rejected." Counsel for the appellant submitted that the Tribunal gravely erred in dismissing the appeal on the ground that instead of the Committee of Commissioners, the Commissioner Surat alone took the decision to file appeal. He submitted that there was substantial amount of duty demand which got terminated on account of disposal of the appeal on such technical ground. Counsel further submitted that the Tribunal relied on decision of Bombay Tribunal in case of Commissioner of Customs (General) v. Cannon Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. That was not done. Even otherwise, 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. In the instant case, the very defect, if any was procedural. In such cases, opportunities must be given to the parties to cure such defects. 5. Considering the above, the impugned order is set aside. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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