2012 (9) TMI 567

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....i Bhaskar, ld. DR today presents the record to argue that the Committee has approved filing of the appeal finding the impugned order to be neither legal nor proper. Copy of the note sheet is also being filed by Revenue showing that there is approval for filing of the appeal. 3. The note sheet filed today has been looked into. That does not reveal any order passed by the Committee other than the proposal for filing before them. When the Committee has not recorded either stating that they have agreed to the proposal or order to file the appeal that clearly shows that the Committee has not applied its mind. Note sheet also exhibits that while one Commissioner signed the note on 23-4-2008 the other signed on 30-4-2008. When the matter s....

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....yes of law. In that para it was also observed by the Hon'ble Court that ordinarily the court does not non suit the Revenue for a procedural lapse but that case was of such a nature that lapses one after the other have been committed for which the appeal of Revenue was dismissed. For convenience of reading para 2 and 3 of the judgment is reproduced below :- 2. This appeal has been preferred under Section 130(1) of Customs Act, 1962 (for brevity 'the Act') claiming that a substantive question of law has emerged from the order dated 2-2-2009 passed by the Tribunal. The basic reason given by the Tribunal in refusing to entertain the appeal is that there was no authorisation of the Committee to seek the remedy of appeal to be filed by th....