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April 2012

(2012) 25 STR 304 (Tri.-Del.) — Krishna Export v. Commissioner of Central Excise, New Delhi.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Appeal — Filing in format meant for excise appeal used in appeal involving customs duty — Held, it was a technical and rectifiable mistake for which appeal could not be dismissed — Direction should have been given to remove the defect.

Facts:
The Commissioner of Central Excise rejected the appeal on the ground that the appeal memo filed by the appellant was in the format meant for excise appeal, whereas the duty of customs stood confirmed by the lower authorities.

Held:
It was held that the mistake pointed out by the Commissioner being of technical nature was a rectifiable mistake and therefore appeal was not to be dismissed. The matter was remanded for fresh decision on merits.

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