2018 (11) TMI 1146

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..... respondent/assessee for disputed duty to the extent of ₹ 28,07,089/- - However, an inadvertent mistake was committed in the appeal format with respect to the amount which was mentioned as ₹ 36,88,077. Ordinarily a judicial tribunal – like CESTAT is expected to permit rectification of such an obvious error; that it instead chose to dismiss the appeal altogether is shocking to say the le .....

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..... d in rejecting the appeal before it on a hyper-technical ground i.e. an apparent defect in the appeal format. The bare reading of the order would show that the Committee of Commissioners have permitted an appeal against the respondent/assessee for disputed duty to the extent of ₹ 28,07,089/-. However, an inadvertent mistake was committed in the appeal format with respect to the amount whi .....

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