2012 (9) TMI 567

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alok Arora, Advocate, for the Respondent. [Order]. - Revenue has come in application for restoration of appeal on the ground that Tribunal should not have dismissed its appeal finding that one Commissioner has not dated the authorisation and the other has dated the same to be 30th April 2008. 2. Shri Bhaskar, ld. DR today presents the record to argue that the Committee has approved filing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as not dated by the other Commissioner who claims to be member of the Review Committee. Finding no order of the Committee even on the note sheet of the record produced today, there is no basis for Revenue to argue further. This Bench has occasion to see lapses after lapses made by Revenue to loose its remedy of appeal by the casual approach and also negligence. Hon'ble High Court of Punjab and Har .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n'ble Court held that when 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. In that para it was also observed by the Hon'ble Court that ordinarily the court does not non suit the Revenue for a procedural lapse but that case was of such a nature that lapses one after the other have been committed for which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to authorise an appeal to be filed came into force on 31-3-2005. It appears that the Revenue has made a very casual approach to cure the defect when there is law declared by Hon'bie High Court of Karnataka in the aforesaid case in the year 2007. Such an attitude of Revenue is not appreciable to allow further time when they know very well the law which permits to cure defect. Therefore, we dismiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndered in the Note at "X" and "Y". The only ground in support of the appeal taken in the grounds of appeal is that the opinion of the Committee of Commissioner of Customs was available on the file notings and the appeal was filed under the signatures of the Commissioner who was a Member of the Committee. It has been suggested that the aforesaid fact was not placed before the Tribunal and the only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X