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Principal Commr. of Central Tax, GST, Delhi v/s Pymen Cable (India)


Company & Directors' Information:- CABLE CORPORATION OF INDIA LIMITED [Active] CIN = U31300MH1957PLC010964

Company & Directors' Information:- U. P. CABLE COMPANY PRIVATE LIMITED [Strike Off] CIN = U31300DL1974PTC007318

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

Company & Directors' Information:- A. M. CABLE PRIVATE LIMITED [Active] CIN = U31908DL2010PTC201788

Company & Directors' Information:- S. S. V. CABLE PRIVATE LIMITED [Active] CIN = U64204MH1999PTC119288

    C.E.A.C. No. 13 of 2018 & C.M. APPL. No. 15130 of 2018

    Decided On, 13 November 2018

    At, High Court of Delhi

    By, THE HONOURABLE MR. JUSTICE S. RAVINDRA BHAT & THE HONOURABLE MR. JUSTICE PRATEEK JALAN

    For the Appellant: Amit Bansal, Advocate. For the Respondent: Parth Mullick, Advocate.



Judgment Text


S. Ravindra Bhat, J.

1. Issue notice.

2. Mr. Parth Mullick, Advocate accepts notice on behalf of the respondent.

3. For the reasons stated in the application, the delay in filing the appeal is condoned.

4. The application is disposed of.

CEAC 13/2018

5. We have heard Counsel for the parties and are of the opinion that the Tribunal/CESTAT is utterly unjustified in rejecting the appeal before it on a hyper-technical ground i.e. an apparent defect in the appeal format. The bare reading of the order would show that the Committee of Commissioners have permitted an appeal against the respondent/assessee for disputed duty to the extent of Rs. 28,07,089/-. However, an inadvertent mistake was committed in the appeal format with respect to the amount which was mentioned as Rs. 36,88,077. Ordinarily a judicial Tribunal - like CESTAT is expected to permit rectification of such an obvious error; that it instead chose to dismiss the appeal altogether is shocking to say the least.

6. Having regard to the circumstances, the impugned order and the order of rectification are hereby set aside. The appeal against the respondent - Pymen Cable India Ltd. is hereby restored to its original place on the file. The CESTAT sha

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ll proceed to hear and dispose it of in accordance with law. 7. The parties shall appear before the Tribunal/CESTAT on 7-1-2019.
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