https://www.taxtmi.com/caselaws?id=49858 A Tribunal may enforce compliance with its procedural directions by rejecting an inadequate report filed instead of a required affidavit and by requiring the officer concerned to appear personally with the record. Where the replacement report does not explain continued non-compliance with earlier directions, it is not treated as satisfactory compliance. The procedural powers under the CEGAT (Procedure) Rules, 1982 and Section 35-D of the Central Excise Act, 1944 were used to secure a personal explanation and production of records from the Assistant Commissioner. en-us Fri, 21 Jul 2000 00:00:00 +0530 Tue, 17 Aug 2010 18:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49858 A Tribunal may enforce compliance with its procedural directions by rejecting an inadequate report filed instead of a required affidavit and by requiring the officer concerned to appear personally with the record. Where the replacement report does not explain continued non-compliance with earlier directions, it is not treated as satisfactory compliance. The procedural powers under the CEGAT (Procedure) Rules, 1982 and Section 35-D of the Central Excise Act, 1944 were used to secure a personal explanation and production of records from the Assistant Commissioner. Case-Laws Central Excise Fri, 21 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49858