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 re

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