2010 (1) TMI 384

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....A. Jaju, Advocate, for the Respondent. [Order]. - At the very outset, ld. Counsel objects that the Revenue's Appeal is not maintainable since authorisation is not in accordance with law to file the appeal. He also submits that prior to authorisation, appeal remedy has been sought. Therefore it is an unauthorised appeal. According to him, when an order does not reflect mind of the Committee as t....

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....3. Heard both sides. 4. This is not the only occasion where so many legal infirmities have come to notice of Tribunal as to filing of appeal by Revenue casually and without proper authorisation on record. Laxity in proper presentation of the appeal has made Revenue's appeal fatal in many cases and even on 29-4-09 when an order was passed by the Tribunal [2009 (246) E.L.T. 411 (Tri.-Del.)] in a ....

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....is deemed to be instituted in the eyes of law. Ordinarily, we do not non suit the Revenue for a procedural lapse but this case is of such a nature that lapses one after the other have been committed. Therefore, the appeals are wholly without merit and are liable to be dismissed." 5. It is very sad state of affair that Revenue is yet to take appropriate measure for removing the defects in filing....