CESTAT unjustified in rejecting appeal for defect in appeal format: HC

Principal Commissioner of Central Tax Vs Pymen Cable (India) (Delhi High Court) 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. 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. 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 ...