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TMI Blog2012 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... missed vide order dated 2-2-2009 - 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 - Revenue should not file appeals with scanty regard to law. Certainly, Revenue may be in jeopardy if its appeal is dismissed at maintainability stage. But casual approach in seeking remedy causes peril to Revenue - appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appropriate order of the Committee of Commissioners. It should be proper to reproduce Para 5 of the judgment of Hon ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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. Therefore, the appeals are wholly without merit and are liable to be dismissed. 2. Learned DR vehemently opposed the obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge. But casual approach in seeking remedy causes peril to Revenue. Learned CDR is requested to send to communicate a copy of this order to the CBEC so that field formations shall be guided in the matter. 3. In view of the above observations although Revenue is not intended to be non-suitor but its approach has made it remediless. The appeal is dismissed. In view of dismissal of appeal, Misc. app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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