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of <h1>Rule 11: Tribunal Can Accept Defective Appeals if Corrected in Time; Rejection Possible for Non-compliance</h1> Rule 11 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, allows the Tribunal to accept a defective memorandum of appeal if sufficient cause is shown, requiring the appellant to correct defects within a specified time. If the necessary documents or amendments are not provided, the Tribunal may reject the appeal. Once amended, the appeal must be signed and dated by a competent officer. The President can authorize an officer to return non-compliant documents, allowing refiling after corrections. The Bench may accept or reject the appeal and may restore it to its original number upon sufficient cause.
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