2018 (11) TMI 1146 – DELHI HIGH COURT – TMI – Restoration of appeal – appeal was rejected on a hyper-technical ground i.e. an apparent defect in the appeal format – Held that:- 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 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 least.
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The impugned order and the order of rectification
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.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 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 least. Having regard to the circumstances, the impugned order and the order of rectification are hereby set aside. The appeal against the respondent- Pymen Cable India Ltd. is hereby restored to
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