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2011 (9) TMI 710

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..... Such a pitiable condition of Revenue has made it non suiter due to scanty regard to law. - Fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law. - E/3001-3002/09-SM - 701-702/2011-SM(BR)(PB) - Dated:- 14-9-2011 - MR. D.N. PANDA, J. Present for the Appellant: Shri Anil Khanna, DR Present for the Responden .....

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..... ity followed by the Revenue authorities reviewing the matter leaving the annexure to others those who have no power to be a member of the Committee, but authenticated the annexure 1 2. Such a pitiable condition of Revenue has made it non suiter due to scanty regard to law. The casual approach of Revenue has been noticed by Hon'ble P H in the case of BE Office Automation Products Pvt. Ltd. - 201 .....

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..... 009 as the next date fixed is 18-2-2009. The aforesaid premise is factually incorrect as the appeals were dismissed vide order dated 2-2-2009 (A.4). In any case once the fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law. Ordinarily, we do not non suit the Revenue for a procedural lapse but this case is of such a .....

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