https://www.taxtmi.com/caselaws?id=85460 Non-affixation of the correct court-fee stamp was treated as a curable defect, and a defect memo could have been issued instead of rejecting the appeals outright. Rejection for alleged non-compliance with the pre-deposit requirement under Section 35F was also improper because it went to maintainability without prior notice to show cause. As no finding was recorded on the merits, the appellate rejection was set aside and the matters were remanded to the Commissioner (Appeals) for fresh decision according to law. en-us Mon, 20 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85460 Non-affixation of the correct court-fee stamp was treated as a curable defect, and a defect memo could have been issued instead of rejecting the appeals outright. Rejection for alleged non-compliance with the pre-deposit requirement under Section 35F was also improper because it went to maintainability without prior notice to show cause. As no finding was recorded on the merits, the appellate rejection was set aside and the matters were remanded to the Commissioner (Appeals) for fresh decision according to law. Case-Laws Central Excise Mon, 20 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85460