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    <title>SECOND OPPORTUNITY FOR FILING APPEAL IS NOT PERMISSIBLE WHEN APPEAL FILED BY THE FIRST TIME WAS RETURNED WITH DEFECT MEMO</title>
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    <description>Rule 11 allows the Tribunal to require amendments to, return, or reject defective memoranda of appeal; an appellant whose initial appeal was returned for non compliance and who failed to remove defects is generally not entitled to a fresh filing, and unexplained non receipt of defect memos or failure to account for non removal of defects will not ordinarily constitute sufficient cause for condonation of delay.</description>
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      <description>Rule 11 allows the Tribunal to require amendments to, return, or reject defective memoranda of appeal; an appellant whose initial appeal was returned for non compliance and who failed to remove defects is generally not entitled to a fresh filing, and unexplained non receipt of defect memos or failure to account for non removal of defects will not ordinarily constitute sufficient cause for condonation of delay.</description>
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