Defective memorandum of appeal and mismatch of facts rendered the revenue appeal not maintainable despite a belated attempt to cure defects.

A revenue appeal was found not maintainable where the memorandum of appeal contained facts relating to a different case and did not properly correspond to the impugned order. The Tribunal treated the mismatch in the appeal papers as a fundamental defect showing total non-application of mind. A later attempt to cure the defect after a long lapse of time was insufficient because no proper rectification application had been filed before the Tribunal. The appeal was therefore dismissed as incompetent.

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Issues: Whether the revenue appeal was maintainable when the memorandum of appeal contained a statement of facts relating to a different case and no proper rectification application had been filed before the Tribunal.

Analysis: The appeal papers disclosed a fundamental defect in the preparation and filing of the memorandum of appeal, including a mismatch between the statement of facts and the impugned order. The defect was treated as evidencing total non-application of mind. The attempt to cure the defect after a long lapse of time, without a proper rectification application before the Tribunal, was found insufficient.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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