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    <title>2000 (6) TMI 371 - CEGAT, MUMBAI</title>
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    <description>Appeals were found not maintainable where the statement of facts, grounds of appeal and proper authorisation were filed only in defective form, supported by photocopies and an unduly combined document without an original signature. Although the defects were curable, no rectified appeals were filed despite two opportunities. The Tribunal held that compliance with prescribed appellate procedure remained necessary and that uncured defects could justify dismissal when further time would serve no useful purpose. The departmental appeals were therefore dismissed under Rule 11 of the CEGAT (Procedure) Rules, 1982, and the stay applications did not survive.</description>
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      <title>2000 (6) TMI 371 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94732</link>
      <description>Appeals were found not maintainable where the statement of facts, grounds of appeal and proper authorisation were filed only in defective form, supported by photocopies and an unduly combined document without an original signature. Although the defects were curable, no rectified appeals were filed despite two opportunities. The Tribunal held that compliance with prescribed appellate procedure remained necessary and that uncured defects could justify dismissal when further time would serve no useful purpose. The departmental appeals were therefore dismissed under Rule 11 of the CEGAT (Procedure) Rules, 1982, and the stay applications did not survive.</description>
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