Superfluous appellate observation expunged where it concerned a matter not in appeal and was unnecessary to the decision.

A superfluous observation in an appellate order, made on an issue not before the appellate authority, can be expunged when it has no bearing on the decision. Here, the Tribunal found that the Superintendent's notice was not the subject matter of the appeal before the lower appellate authority and that the impugned remark was unnecessary after the Assistant Collector's order had already been set aside. The appellate order was therefore modified by deleting that observation, while the substantive relief already granted remained undisturbed.

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Issues: Whether the observation in the appellate authority's order that no order was passed against the Superintendent's order, since it was not appealed against, should be expunged.

Analysis: The only matter before the Tribunal was the correctness of the remark made by the lower appellate authority. The underlying Superintendent's notice was not the subject matter of the appeal before that authority, and the impugned observation was unnecessary in view of the appellate authority's substantive setting aside of the Assistant Collector's order. The Tribunal held that such an observation had no bearing on the appeal and ought to be ignored.

Conclusion: The observation was expunged and the appeal was allowed to that extent.

Final Conclusion: The impugned order was modified by deleting the unnecessary observation, while leaving the rest of the appellate relief undisturbed.

Ratio Decidendi: A superfluous observation in an appellate order, made on a matter not before the appellate authority, can be expunged when it is unnecessary to the decision on appeal.

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