https://www.taxtmi.com/caselaws?id=87450 Rule 213 of the Central Excise Rules, 1944 required an appeal to state the brief facts of the case and the grounds of challenge, in addition to statistical particulars. The tribunal treated these contents as essential to make the appeal self-contained and capable of properly assailing the impugned order. Omission of such core material was distinguished from curable procedural lapses, such as missing enclosures or an incorrect address. Because the filing lacked the necessary facts and grounds, the defect was substantive, not merely procedural, and the appeal could not be treated as valid. en-us Tue, 18 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87450 Rule 213 of the Central Excise Rules, 1944 required an appeal to state the brief facts of the case and the grounds of challenge, in addition to statistical particulars. The tribunal treated these contents as essential to make the appeal self-contained and capable of properly assailing the impugned order. Omission of such core material was distinguished from curable procedural lapses, such as missing enclosures or an incorrect address. Because the filing lacked the necessary facts and grounds, the defect was substantive, not merely procedural, and the appeal could not be treated as valid. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87450