2001 (9) TMI 189 - AT - Central Excise

Appeals allowed on remand due to curable defect; pre-deposit waived; appellants to sign.

The appeals were allowed by way of remand as the non-signing of the appeals by the appellants was deemed a curable defect, leading to a denial of natural ... Curable defect - requirement of appellant's signature under Rule 213 - denial of natural justice for failure to give notice of curable defect - remand for compliance and fresh decision - waiver of pre-deposit in appropriate casesRequirement of appellant's signature under Rule 213 - curable defect - Non signing of the appeal by the appellant is a curable defect and not an incurable jurisdictional vice. - HELD THAT: - The appeals were filed signed by counsel only, whereas Rule 213 requires the appellant's signature. The Tribunal observed that in numerous earlier cases where appeals bore counsel's signature but lacked the appellant's signature, the defect was treated as curable. The court held that non signing by the appellant does not render the appeal void or incurable; it is a defect that can be remedied by obtaining the appellant's signature.Non signing by the appellant constitutes a curable defect and the appeals could not be summarily rejected on that ground.Denial of natural justice for failure to give notice of curable defect - remand for compliance and fresh decision - waiver of pre-deposit in appropriate cases - Failure of the Commissioner (Appeals) to notify the appellant of the curable defect before rejecting the appeal amounted to denial of natural justice, warranting remand; pre deposit was waived. - HELD THAT: - The Tribunal held that before rejecting an appeal on account of a curable defect, the appellate authority must bring the defect to the appellant's notice so that it can be remedied. In the present cases no such notice was given, and therefore the appellants were denied natural justice. In view of this procedural infirmity the matters were fit for remand to the Commissioner (Appeals) with directions to obtain the appellants' signatures and thereafter pass appropriate orders. The Tribunal also waived the pre deposit in these cases as an incident of granting relief by remand.The appeals were remanded to the Commissioner (Appeals) for obtaining the appellants' signatures and for fresh adjudication after compliance; pre deposit was waived.Final Conclusion: The seven appeals are allowed by way of remand: the defect of non signing is curable; failure to give notice of that defect was a denial of natural justice; the matters are remitted to the Commissioner (Appeals) to secure the appellants' signatures and to pass fresh orders after considering the cases, with pre deposit waived. The issue in the seven appeals was whether non-signing of the appeal by the appellant is a condonable action. The appeals were signed only by the Counsel, not by the appellants, which was considered a curable defect. The Tribunal held that the denial of natural justice occurred as the defect was not brought to the appellant's notice. Pre-deposit was waived, and the cases were remanded for the appellants to sign the appeals themselves. The appeals were allowed by way of remand.