TaxTMI 
TaxTMI 
2013 (7) TMI 328
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....ner and an appeal against it should have been preferred to the Commissioner (Appeals). This objection was intimated to the appellant, whereupon he filed the miscellaneous application praying for passing appropriate orders. 2. Today, the learned consultant for the appellant reiterates the above prayer. However, it is his submission that the appeal against the Joint Commissioner's order happened to be filed with this Tribunal in terms of the preamble to that order, which specifically stated that any appeal against that order should be preferred to this Tribunal. The learned consultant further points out that, after filing of this appeal, the appellant realised his mistake and filed an appeal with the Commissioner (Appeals) on 22.6.12 but thi....
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....angalore, that the present appeal and stay application were filed by the party on 12.10.2011, that after filing this appeal, the appellant filed an appeal against the order-in-original with the Commissioner (Appeals) on 22.6.12 and the same was returned as time-barred on 25.6.12, that, after despatch of the order-in-original with its defective preamble to the party, the original authority issued a corrigendum within 13 days correcting its advice to the party by stating that an appeal against the order would lie to the Commissioner (Appeals), that this corrected preamble issued by the original authority was received by the party on 2.6.2011 but this fact was not disclosed anywhere in the memorandum of the appeal, stay application or miscella....