Legible copy of O-in-O not filed, appeal dismissed
AS per rule 11(1) of the CESTAT (Procedure) Rules, 1982, the Tribunal may, in its discretion, on sufficient cause being shown, accept a memorandum of appeal which is not accompanied by the documents referred to in rule 9 or is in any other way defective, and in such cases may require the appellant to file such documents or, as the case may be, make the necessary amendments within such time as it may allow. So also, in terms of sub-rule (2), the Tribunal may reject the memorandum of appeal referred to in sub-rule (1), if the documents referred to therein are not produced, or the amendments are not made, within the time-limit allowed.
In the present case, the appellant was directed by the Registry to cure a defect and the defect was that the "Order-in-Original is not legible".
Reminders on a couple of occasions viz. 14/06/2012, 26/09/2012 and then after more than a year on 13/11/2013 met with no response.
The Bench heard the appeal E/870/12 filed against an O-in-A dated 16/01/2012 last month and observed that although three opportunities were given to the appellant the defect was not cured.
So, the CESTAT dismissed the appeal by citing Rule 11 of the CESTAT (Procedure) Rules, 1982.