Maintainability of appeal against rectification refusal turns on absence of challenge to the original order; dismissal followed.

An appeal against refusal to rectify an order-in-original was held not maintainable where the order-in-original itself had not been challenged, so the appellate authority could not examine the merits of the original demand. The Commissioner (Appeals) was also found to have correctly held that the Additional Commissioner had no power to rectify an order-in-original once issued by him, and that no appeal lay in the manner attempted against the rectification order. The appeal and stay petition were therefore dismissed.

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Issues: Whether the appeal and stay petition were maintainable against the order refusing rectification of the order-in-original, and whether the Commissioner (Appeals) could entertain an appeal against such a rectification order.

Analysis: The order-in-original had not been appealed against, and the challenge was only to the order upholding the rejection of rectification. It was held that the appellate authority could not go into the merits of the original demand in the absence of an appeal against the order-in-original. The Commissioner (Appeals) was also held to have correctly concluded that the Additional Commissioner had no power to rectify an order-in-original once issued by him, and that no appeal lay against such an order in the manner attempted by the appellant.

Conclusion: The appeal and stay petition were held to be not maintainable and were dismissed.

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