Acceptance of defective memorandum of appeal permits conditional refiling of missing documents; noncompliance may result in rejection. Rule 11 permits the Tribunal to accept defective or document-deficient memoranda of appeal on sufficient cause and to require filing of missing documents ... Summary
Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982
Acceptance of defective memorandum of appeal permits conditional refiling of missing documents; noncompliance may result in rejection.
Rule 11 permits the Tribunal to accept defective or document-deficient memoranda of appeal on sufficient cause and to require filing of missing documents or amendments within a time fixed by it; failure to comply permits rejection. Re-presented memoranda must be signed and dated by the officer competent to endorse under Rule 7. The President may authorise an officer to return nonconforming filings while allowing refiling after defects are removed; on re-presentation the Bench may accept or reject and may restore the original appeal number only on sufficient cause.
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