1999 (3) TMI 325

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....or the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This is a revenue appeal filed on 20th May, 1996 against Order-in-Appeal C3/420/95 dated 5-2-1996. The Registry by their Defect Memo 135/CEGAT/MAS/96 dated 10-6-1996 issued a Defect Memo pointing out the following defects :- 1. Order-in-Original/Order-in-Appeal enclosed but not clear. 2. Authorisation by the C....

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....iew Cell, Customs House, Chennai-1. Therefore the matter was kept pending. A fresh Defect Memo was again issued on 18-12-1998 making it clear that if the defects are not rectified then the appeal will be liable for dismissal and the date of hearing was fixed in the matter. The matter came up for hearing on 12-1-1998 on which date the learned DR took time to rectify the defects and hence the matter....