Procedural compliance for restoration applications is mandatory; defective filing and missing copies made the application not maintainable.

A restoration application before the Tribunal was held not maintainable because it did not comply with the prescribed filing requirements under the Central Excise Rules. The papers were not properly signed, the required copies were not supplied to the opposite side, and the application was not presented in the form required by the Tribunal. The procedural defect was treated as a failure to satisfy the mandatory requirements governing such applications, and the opposing party's right to receive proper copies was recognised. The application was therefore dismissed for non-compliance with Rule 11 of the Central Excise Rules.

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Issues: Whether the restoration application could be entertained in view of non-compliance with the prescribed filing requirements under the Central Excise Rules.

Analysis: The application for restoration was found to be defective because the papers were not properly signed, the required copies were not duly supplied to the opposite side, and the filing was not in the form required by the Tribunal. The deficiency was treated as a failure to comply with the procedural requirements governing applications before the Tribunal, and the opposite party's right to receive proper copies was emphasised.

Conclusion: The restoration application was not maintainable and was dismissed for non-compliance with Rule 11 of the Central Excise Rules.

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