2015 (9) TMI 668

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..... appeals. On a technical ground of the appeals were dismissed. We are of the view, that since the report of the Committee was available with the Tribunal, it should have looked into the grounds on the basis of which the Committee had directed filing of appeals and could not have dismissed the appeal on a technical ground that one of the member did not put the date below signature. Such technical d .....

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..... erred by the department before the Tribunal or not. The Committee recommended for filing an appeal before the Customs, Excise Service Tax Appellate Tribunal, New Delhi and accordingly, the appeal was filed before the Tribunal. On perusal of the report of the Committee, we find that one of the Commissioner, i.e. Commissioner Custom, Kolkata, though had signed the recommendation, has not put the d .....

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..... below signature. Such technical defect should have been avoided. We, therefore, set aside the order dated 18-10-2012 in Annexure-IV and remit the matter back to the Tribunal for hearing the appeals afresh. We make it clear that the Tribunal should not dismiss the appeals on technical ground but should examine on merits. The respondents having suffered for a considerable length of time in absen .....

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