https://www.taxtmi.com/caselaws?id=102702 Non-compliance with the prescribed court-fee stamp requirement can justify dismissal of appeals under the Tribunal's procedural powers, particularly where notices sent by post are returned with an endorsement of refusal to accept. The Tribunal treated the returned notices as sufficient indication of service difficulty and relied on the appellants' failure to cure the formal defect. On that basis, the appeals were dismissed for non-affixation of the required court-fee stamp and the postal return marked refused to accept. en-us Mon, 18 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102702 Non-compliance with the prescribed court-fee stamp requirement can justify dismissal of appeals under the Tribunal's procedural powers, particularly where notices sent by post are returned with an endorsement of refusal to accept. The Tribunal treated the returned notices as sufficient indication of service difficulty and relied on the appellants' failure to cure the formal defect. On that basis, the appeals were dismissed for non-affixation of the required court-fee stamp and the postal return marked refused to accept. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102702