TIOL-DDT 2278 · Thursday, 23 January 2014 · story 3 of 6

Pagination not done, memo of appeal does not bear signature etc. – since defects not cured in spite of giving several opportunities, appeal dismissed in terms of Rule 11 of CESTAT (Procedure) Rules, 1982

IN the matter of an appeal filed, the appellant was directed to make good the following defects, namely:

(i) Pagination not done;

(ii) Verification clause incomplete;

(iii) All copies of memo of appeal do not bear signature of the appellant.

A reminder was also sent to the appellant to cure these defects.

When the case came up for hearing, none represented, and the defects, thus, remained uncured.

Therefore, another notice was sent directing the appellant to cure the defects.

The matter again came up for hearing and the Bench observed –

"3. When the case was called today, none appeared for the appellant nor is there any compliance report with respect to the defects. In view of the above, I dismiss the appeal in terms of Rule 11 of the CESTAT (Procedure) Rules, 1982."

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