2013 (10) TMI 1272

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..... pondents : Shri J K Mittal, Adv. With Shri Jeelu Gupta, CA PER : G Raghuram The appeal is preferred by Revenue against the adjudication order dated 31.12.2012, with a delay of 6 days. The respondent/assessee raised a preliminary objection to maintainability of the appeal by filing Misc. Application No.59967/2013. According to the assessee the appeal is misconceived since there is no application .....

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..... rd pertaining to the decision recorded by the Committee of Chief Commissioner. The record has been placed before us for consideration. The record discloses that an elaborate note culminating in a recommendation for review was prepared by sub-ordinate officers of the Chief Commissioner, Delhi Zone and the Chief Commissioner, Delhi merely appended his signature without indicating even formal accepta .....

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..... ideration of the material pertaining to the adjudication/appellate order and the appropriateness/desirability of preferring an appeal. 4. In the present appeal the decision to review and prefer an appeal, recorded by the Committee of Chief Commissioners, Delhi and Chandigarh does not measure up to the standards spelt out in the earlier judgment of the Tribunal. In the result, the appeal is defect .....

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