- (1.) HEARD Sri Vinod Kant, learned counsel appearing for the petitioner and Sri Sudeep Harkauli, learned counsel holding brief of Sri Rahul Agarwal, learned counsel appearing for the respondents. The Department through this appeal is challenging the order dated 18 -10 -2012 passed by Judicial Member/Tribunal dismissing the appeal on a technical ground.
(2.) IT appears from the record that the appeal preferred by respondent was allowed and review was done by the Committee of Commissioners i.e., Commissioner of Custom (Preventive), Lucknow and Kolkata to examine as to whether a second appeal should be preferred 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 date. On this technical ground alone, the Judicial Member of the Tribunal rejected all the appeals along with accompanying stay application. After hearing the learned counsel appearing for the parties at length, we find that the review committee assigned reasons while directing the Department to prefer an appeal. Learned Judicial Member has not considered the ground mentioned by the Committee while recommending for filing of the 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 defect should have been avoided.
(3.) 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 absence of stay order, we hope and trust that the Tribunal would dispose of such appeals as early as possible preferably within a period of three months from the date of communication of this order. Accordingly, the writ application is disposed of.;