Procedural compliance for revenue appeals failed where required papers and authorisation were not filed, justifying dismissal.

A revenue appeal could not be proceeded with where it was filed without the Order-in-Original, despite repeated directions to produce the required papers, and without the Commissioner's authorisation required under Section 35B of the Central Excise Act, 1944. The procedural defaults meant the appeal did not satisfy the filing requirements for admission or further consideration, and dismissal under Rule 11 of the CEGAT (Procedure) Rules, 1982 was warranted. The appeal was accordingly dismissed for non-compliance with the prescribed filing formalities and absence of proper authorisation.

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Issues: Whether the revenue appeal was liable to be dismissed for failure to comply with the procedural requirements for filing the appeal and for want of the authorisation required under Section 35B of the Central Excise Act, 1944.

Analysis: The appeal was filed without the copy of the Order-in-Original and without compliance with repeated directions to produce the required papers. The authorisation of the Commissioner under Section 35B of the Central Excise Act, 1944 was also not filed. In these circumstances, the appeal did not satisfy the procedural requirements for being proceeded with, and dismissal under Rule 11 of the CEGAT (Procedure) Rules, 1982 was warranted.

Conclusion: The appeal was dismissed for non-compliance with the filing requirements and absence of proper authorisation.

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