ORDER
R. Jayaraman, Member (T)
1. After hearing both the sides, considering the nature of the order passed by the Commissioner (Appeals), we feel that the appeal is to be disposed of and hence granting waiver of pre-deposit of the duty amount, we took up the appeal for disposal.
2 The appeal is against the order of the Commissioner (Appeals) dated 3-1-1996 rejecting the appeal filed by the appellants on the ground that court fee stamp of 50 paise on the order-in-original against which the appeal was filed before him, was not affixed.
3. We are surprised with the nature of disposal by the Commissioner (Appeals) because non-affixing of, the Court fee stamp on the copy of the order-inoriginal is a remediable defect and the office of the Commissioner (Appeals) ought to have issued a defect memo pointing out this defect. If such a memo had been issued, the defect would have been rectified. In any case, this cannot be a ground for rejecting the appeal without giving them an opportunity to rectify the defect. In the circumstances, we set aside the order of the Commissioner (Appeals) and remand the case back to the Commissioner (Appeals), who should get the defect rectified and thereafter proceed to entertain the appeal on merits and pass orders in accordance with law.
4. Appeal is allowed by way of remand.
5. Since the appeal itself is disposed of, stay application does not survive for consideration and the same is also treated as disposed of.