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TMI Blog2014 (2) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal with the tribunal though in fact such appeal would lie to the second respondent Commissioner only. Tribunal has adopted a hypertechnical view forgetting the fact that every endeavour should be made to dispose of the lis on merits. - The first respondent (CESTAT) shall return Ext.P2 appeal to the petitioner within a period of one month from today. The petitioner shall re-present the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has rejected the appeal as not maintainable notwithstanding the fervent plea of the petitioner to return the memorandum for re-presentation to the second respondent Commissioner. Ext.P10 order passed in this regard inter alia reads as follows: "xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Seemingly, he blindly chose to go by the defective preamble to the order-in-original rather than by the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the authority passing the impugned order was shown as Joint Commissioner. The very cause Title of the memorandum of the appeal was enough for the Registry to return the appeal to the appellant. In the totality of all these facts and circumstances, the appellant is still before the Tribunal with an appeal which is not maintainable". 3. I feel that the tribunal has adopted a hypertechnica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se under the circumstances. 4. The first respondent shall return Ext.P2 appeal to the petitioner within a period of one month from today. The petitioner shall re-present the appeal with the second respondent Commissioner within a period of two weeks therefrom. Every endeavour shall be made by the second respondent Commissioner to dispose of the appeal on merits within a period of three months af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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