2009 (12) TMI 37

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....al Sehgal, Senior Standing Counsel (Indirect Taxes) for the appellant. M. M. KUMAR, J. This order shall dispose of CUSAP Nos. 19 and 20 of 2009 as both the appeals are directed against a common order dated 2.2.2009 (A.3) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). For the purpose of this order, facts are being taken from CUSAP No. ....

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....casual approach to cure the defect when there is law declared by Hon'ble High Court of Karnataka in the aforesaid case in the year 2007. Such an attitude of Revenue is not appreciable to allow further time when they know very well the law which permits to cure defect. Therefore, we dismiss the appeal with an impression that Revenue has made very casual approach. Accordingly, both the appeals are d....

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....the opinion of the Committee of Commissioner of Customs was available on the file notings and the appeal was filed under the signatures of the Commissioner who was a Member of the Committee. It has been suggested that the aforesaid fact was not placed before the Tribunal and the only defect was that no formal authorisation order was made. A perusal of the record shows that firstly there is no o....

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....sub section of Section 129 A of the Act. The Revenue has also pleaded that after the dismissal of the appeal vide order dated 2.2.2009 an order of authorisation has been passed subsequently on 4/6/2.2.009 which may be considered as ex post facto authorisation. Firstly, there is no ground raised in the grounds of appeal which has been filed on 6.7.2009. Moreover, after the dismissal of appeal by....