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    <title>2000 (8) TMI 449 - CEGAT, MUMBAI</title>
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    <description>Repeated non-compliance with the filing and verification requirements under the CEGAT (Procedure) Rules can justify refusal to admit an appeal. Here, the appeal papers were defectively filed: the grounds and facts were signed by the Commissioner, the verification was made by the Dy. Commissioner, the stay application did not properly enclose the appeal papers, and the defects were not cured even after notice. The Tribunal treated this persistent procedural default and lack of corrective action as sufficient to decline admission of the appeal and dismissed it at the stay stage as improperly filed.</description>
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    <pubDate>Mon, 21 Aug 2000 00:00:00 +0530</pubDate>
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      <title>2000 (8) TMI 449 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94007</link>
      <description>Repeated non-compliance with the filing and verification requirements under the CEGAT (Procedure) Rules can justify refusal to admit an appeal. Here, the appeal papers were defectively filed: the grounds and facts were signed by the Commissioner, the verification was made by the Dy. Commissioner, the stay application did not properly enclose the appeal papers, and the defects were not cured even after notice. The Tribunal treated this persistent procedural default and lack of corrective action as sufficient to decline admission of the appeal and dismissed it at the stay stage as improperly filed.</description>
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      <pubDate>Mon, 21 Aug 2000 00:00:00 +0530</pubDate>
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