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<h1>Revenue appeal dismissed for defective filing, emphasizes procedural compliance. Revival option available.</h1> The appeal filed by the Revenue was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a defective filing of the original authorization. The ... Appeal by Department The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the Revenue due to a defective filing of the original authorisation. The Tribunal emphasized the importance of fulfilling procedural formalities properly to avoid dismissal of appeals, even if the Revenue has a strong case on merits. The appeal was dismissed with the liberty to seek revival by following the correct procedure.