https://www.taxtmi.com/caselaws?id=72843 An appeal should not be dismissed outright for want of the prescribed court-fee stamp without first giving the appellant an opportunity to cure the deficiency. The Tribunal treated deficient stamping as a curable procedural defect and held that, in the interests of natural justice and procedural fairness, time could be granted to make good the court fee. It further stated that the absence of an express provision in the Central excise law did not exclude reliance on the general principles reflected in the Civil Procedure Code, where deficient court-fee stamping is not treated as incurable. The dismissal for non-payment of court fee was therefore unsustainable, and the appellants were entitled to an opportunity to pay the requisite fee. en-us Thu, 26 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 14:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72843 An appeal should not be dismissed outright for want of the prescribed court-fee stamp without first giving the appellant an opportunity to cure the deficiency. The Tribunal treated deficient stamping as a curable procedural defect and held that, in the interests of natural justice and procedural fairness, time could be granted to make good the court fee. It further stated that the absence of an express provision in the Central excise law did not exclude reliance on the general principles reflected in the Civil Procedure Code, where deficient court-fee stamping is not treated as incurable. The dismissal for non-payment of court fee was therefore unsustainable, and the appellants were entitled to an opportunity to pay the requisite fee. Case-Laws Central Excise Thu, 26 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72843