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    <title>2004 (12) TMI 618 - CESTAT, KOLKATA</title>
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      <description>A defective memorandum of appeal, containing missing and illegible papers, may be rejected when the appellant fails to cure the defects within the time allowed. The tribunal rules permit acceptance of a defective appeal only on sufficient cause being shown and authorise rejection where the required documents or amendments are not filed within the permitted period. Repeated non-compliance with directions to remove defects justified rejection of the appeal under the applicable procedural rules.</description>
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