https://www.taxtmi.com/caselaws?id=86628 Repeated failure to file essential records can justify rejection of an appeal where adjudication on merits is impossible. The Revenue was given three opportunities to produce the paper book and foundational documents, including the order-in-original, order-in-appeal, and supporting papers, but did not comply. As the basic materials such as the Bill of Entry, literature or catalogue were unavailable, the Tribunal held that it could not decide the matter properly and rejected the appeal under Rule 11 of the CEGAT (Procedure) Rules. en-us Thu, 13 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86628 Repeated failure to file essential records can justify rejection of an appeal where adjudication on merits is impossible. The Revenue was given three opportunities to produce the paper book and foundational documents, including the order-in-original, order-in-appeal, and supporting papers, but did not comply. As the basic materials such as the Bill of Entry, literature or catalogue were unavailable, the Tribunal held that it could not decide the matter properly and rejected the appeal under Rule 11 of the CEGAT (Procedure) Rules. Case-Laws Customs Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86628