2015 (9) TMI 668

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....l holding brief of Sri Rahul Agarwal, learned counsel appearing for the respondents. The Department through this appeal is challenging the order dated 18-10-2012 passed by Judicial Member/Tribunal dismissing the appeal on a technical ground. It appears from the record that the appeal preferred by respondent was allowed and review was done by the Committee of Commissioners i.e., Commissioner of C....

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....n appeal. Learned Judicial Member has not considered the ground mentioned by the Committee while recommending for filing of the appeals. On a technical ground of the appeals were dismissed. We are of the view, that since the report of the Committee was available with the Tribunal, it should have looked into the grounds on the basis of which the Committee had directed filing of appeals and could no....