Appellate Tribunal Kolkata recalls order dismissing appeals by Revenue, deeming defects curable, restores appeals.

The Appellate Tribunal CESTAT, Kolkata recalled the order dismissing appeals by Revenue due to defects, as the defects were found to be curable and not fatal. The Tribunal considered the Revenue's submission that they rectified the issues by filing necessary documents, leading to the restoration of the appeals to their original numbers. The miscellaneous applications were allowed, and the judgment was pronounced in open court.

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Issues:
Revenue's application for recalling order dismissing appeals due to defects.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Kolkata dealt with the Revenue's applications for recalling an order that dismissed appeals due to defects found in them. The Revenue argued that the defects were curable and not fatal, citing various decisions of the Tribunal to support their position. They also mentioned that they had now filed the necessary documents, including the statement of facts and grounds of appeals, which were signed and verified by the authorized officer.

The Vice-President of the Tribunal noted that previous decisions of the Tribunal had established that appeals should not be dismissed solely for being defective as the defects were rectifiable. Considering the Revenue's submission that they had rectified the issues by filing the appeal memorandum duly signed and verified, the order dismissing the appeals was recalled. As a result, the appeals were restored to their original numbers, and the miscellaneous applications were allowed. The judgment was pronounced and dictated in the open court.

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