Procedural defect in appeal filings justified refusal to restore appeals after repeated non-compliance and missed opportunities to cure defects.

Rule 11 of the CEGAT Procedure Rules, 1982 permitted dismissal of improperly filed appeals at the threshold, while the Tribunal could ordinarily allow time to cure procedural defects in the interest of substantive justice. Where appellants repeatedly failed to file the required supporting documents and did not remedy the defects despite repeated opportunities, the appeals could be treated as non-maintainable. On those facts, the Tribunal found no basis to restore the earlier-dismissed appeals and refused restoration.

---

---

Issues: Whether restoration of the appeals, earlier dismissed for persistent failure to cure filing defects, should be granted.

Analysis: The appeals had been treated as non-maintainable because the required documents were not properly filed and the defects were not cured despite repeated opportunities. Rule 11 of the CEGAT Procedure Rules, 1982 empowered dismissal of improperly filed appeals at the threshold, though ordinarily the Tribunal allowed parties time to rectify procedural defects in the interest of substantive justice. In the present matter, the repeated non-compliance and failure to file proper supporting documents showed no basis for restoration.

Conclusion: Restoration was refused and the application was dismissed.

---