Non-production of essential records can defeat appellate hearing; appeal rejected with liberty to seek restoration.

Repeated failure to produce the Order-in-Original and the relevant agreement justified refusal to hear the appeal on merits. After multiple opportunities, the Tribunal held that these documents were essential for effective adjudication and, applying Rule 11 of the CESTAT Procedure Rules, declined to proceed further. The appeal was rejected, but liberty was granted to seek restoration by filing a miscellaneous application upon production of the required documents.

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Issues: Whether the appeal was liable to be rejected for non-production of the Order-in-Original and the agreement called for, despite repeated opportunities.

Analysis: The Tribunal noted that the appellants had been granted sufficient opportunities on multiple hearing dates to produce the Order-in-Original and the agreement with the contracting party, but failed to do so. In the absence of those essential documents, the appeal could not be effectively heard. The Tribunal therefore applied Rule 11 of the CESTAT Procedure Rules to decline hearing on merits.

Conclusion: The appeal was rejected, with liberty to seek restoration upon production of the required documents through a miscellaneous restoration application.

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