AUTHORISATION TO FILE APPEAL BY REVENUE
HIGH COURT OF CALCUTTA while deciding to allow the appeal CEXA No. 63 of 2008 and G.A. No. 2891 of 2008, on 4/11/2008 in re: CCEX BOLPUR vs FREYSSINET PREFABS observed as follow : -
QUOTE : Heard Learned Counsel for the parties in this matter. It appears that only on the ground that the miscellaneous application was dismissed that there was no authorization in the appeal filed is sufficient enough to hold that the document which was filed by the appellant was not taken any note of by the learned Tribunal. It is submitted that the authorization letter has also been produced before us for filing the appeal in question. Since it appears from the documents that the members of the Committee constituted by Notification dated 13th May, 2005 after examining the records and the order opined that an appeal should be filed under Section 35B (1) before the CESTAT Kolkata.
Therefore, in our considered opinion, to do complete justice to the parties, it would be proper for us to remit back the matter before the learned Tribunal to reconsider the same since we feel that the mistake committed by the said authority cannot be said to be not incurable. Therefore, we would request the learned Tribunal to consider the case afresh.
Hence this appeal is allowed to this extent. All parties concerned are to act on a signed copy of the minutes of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities. UNQUOTE
[for full text of the judgement, please visit http://www.taxesinindia.com and click on the citation taxind_2008_hc_cal_cexa_63]
HIGH COURT JUDGEMENT
VENKATRAMAN RAGGHUPATHY, Web admin.
