TaxTMI 
TaxTMI 
2020 (2) TMI 198
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.... appellant with the similar request of adjournment as was on the earlier occasion. It is also brought to our notice that in fact appeal stands already dismissed vide final order No. 50372 of 2019 dated 5 March 2019 which was dictated in the open court itself. The said final order reveals that after dictating & pronouncing the order in court another decision bearing final order No. 53242 of 2018 in appeal No. C/51178 of 2018 dated 06/11/2018 where the Hon'ble Member (Technical) Shri Bijay Kumar with Hon'ble Member (Judicial) Shri Anil Choudhary had taken a divergent view. Shri Bijay Kumar, who is the Hon'ble Member (Technical) for the present final order as well, with an intent to do away contradiction, if any, in the orders of coordinate b....
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....ntradiction, if any, in the decision of two coordinate benches nor seems aggrieved thereof despite the opportunity was given vide the final order dated 5 March 2019. Thus the absence of the appellant consecutively for almost five times since the impugned final order is sufficient to hold non-prosecution on the part of appellant. In addition, is sufficient to announce the finality of the decision as has already been taken in the aforesaid order in the following words :- "11. In view of entire above discussions, we find no infirmity in the order. The same is thereby upheld, appeal stands dismissed". 4. Apparently the said order was not only pronounced in open court but was dictated as a whole in the open court. The recording in para 12 o....
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.... there: that can neither be blurred nor left to inference and conjecture nor can it be vague. All the rest-the manner in which it is to be recorded, the way in which it is to be authenticated the signing and the sealing, all the rules designed to secure certainty about its content and matter - can be cured; but not the hard core, namely the formal intimation of the decision and its content formerly declared in a judicial way in open court. The exact way in which this is done does not matter. In some courts the judgment is delivered orally or read out, in some only the operative portion is pronounced, in pronounced, in some the judgment is merely signed after giving notice to the parties and laying the draft on the table for a given number o....
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....out it is curable. Thus if a judgment happens not to be signed and is inadvertently acted on and executed, the proceedings consequent on it would be valid because the judgment, if it can be shown to have been validly delivered, would stand good despite defects in the mode of its subsequent authentication". "After the judgment has been delivered provision is made for review. One provision is that it can be freely altered or amended or even changed completely without further formality, except notice to the parties and a rehearing on the point of change should that be necessary, provided it has not been signed. Another is that after signature a review properly so-called would lie in civil cases but none in criminal; but the review, when it ....