2012 (9) TMI 818

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..... al approach to law and without disclosing the reason why the order-in-appeal neither legal nor proper - Revenue has proceeded on the premises that on 2-2-2009 it has been given time to cure the defect by 9-2-2009 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 o .....

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..... practice of Revenue was also looked into by the Hon ble High Court of Punjab Haryana in the case of C.C.E., Delhi-III v. M/s. B.E. Office Automation Products Pvt. Ltd. reported in 2010 (249) E.L.T. 24 (P H). I have been experiencing casual approach of the Revenue in filing appeal without fulfilling mandatory requirement of law as to the reason of decision for filing of appeal by an appropriat .....

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..... 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 nature that lapses one after the other have been committed. Ther .....

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