2002 (2) TMI 886 - AT - Central Excise

Appeals Dismissed for Missing Court Fee Stamps

The appeals were dismissed by the Appellate Tribunal CEGAT, Mumbai due to the appellants' failure to affix court fee stamps as required by the rules. ... Dismissal for non-compliance with court-fee stamp requirement - service by post and postal return marking refusal to accept - power to dismiss appeals under procedural rules for failure to comply with formal requisitesDismissal for non-compliance with court-fee stamp requirement - service by post and postal return marking refusal to accept - Whether the appeals should be dismissed for failure to affix the prescribed court-fee stamp, where notices were returned by the postal authorities marked 'refused to accept'. - HELD THAT: - The Tribunal recorded that notices pointing out the appellants' failure to affix the prescribed court-fee stamp on the three appeals were returned by the postal authorities with the endorsement that the envelopes were refused to be accepted. In view of the non-compliance with the formal requirement and the postal return indicating refusal to accept service, the Tribunal applied the procedural rule empowering dismissal for such default and dismissed the appeals accordingly.The three appeals are dismissed for failure to affix the prescribed court-fee stamp and on account of the notices being returned marked 'refused to accept'.Final Conclusion: Appeals dismissed under the Tribunal's procedural power for non-compliance with the court-fee stamp requirement where notices were returned by the postal authorities as refused. The Appellate Tribunal CEGAT, Mumbai dismissed the appeals due to the appellants' failure to affix court fee stamps as required by the rules. The notices were returned by postal authorities stating that the appellants refused to accept them. (Case citation: 2002 (2) TMI 886 - CEGAT, Mumbai)