Revenue EH Application not typed in "double space", hence dismissed
YOU have to hand it over to the Revenue - they have found one more reason for getting their appeal/application dismissed by the CESTAT.
In the matter of an appeal filed by the Commissioner of Customs (Imports), Mumbai, the Revenue filed an early hearing application.
The CESTAT Registry issued a show-cause notice to the cure the defects in the application and that is that - the application was not typed in double space as warranted in terms of rule 8 of the CESTAT (Procedure) Rules, 1982.
The defect memo was issued on 2.2.2012, thereafter show-cause notice was issued on 05.02.2012 for listing the matter before the bench on 18.02.2012.
Nothing happened thereafter for almost a year. On 15.02.2013, a reply was submitted by the Revenue stating that application is in double space and, therefore, there is no defect in the application.
The Bench observed -
"3. We have gone through the application and found that the same is not typed in double space. Therefore, the concerned officer was called to be present in the court today. The concerned officer did not appear nor defect has been removed. Therefore application is dismissed as defective."
Hope the Chief Commissioners are reading this if not for the CBEC.