TaxTMI 
TaxTMI 
1999 (10) TMI 405
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....r : S.L. Peeran, Member (J)]. - This is a restoration application filed by the Revenue seeking restoration of the appeal which was dismissed under Rule 11 of the CEGAT (Procedure) Rules on the ground that the Commissioner had not produced along with Memorandum of Appeal the Order-in-Original and Order-in-Appeal and other relevant documents for consideration of their appeal despite several opport....
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....of non-production of the copies of the connected documents appears to be incorrect. (iii) Hon'ble Tribunal appears to have failed to observe that in terms of sub-rule (1) to Rule 11 of CEGAT (Procedure) Rules, 1982, the Tribunal may, in its discretion, on sufficient cause being shown, accept a memorandum of Appeal, which is not accompanied by the documents refe....
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.... are absent. However, there is a request for adjournment from the party. 4. We have perused the above grounds for restoration. We are not agreeable with the plea of the Commissioner that law provides for hearing the appeal solely on the memorandum of appeal without production of Order-in-Original and Order-in-Appeal. We are constrained to note that for any adjudication, the impugned order is....
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....ld. DR in the matter who points out that although both the headings which were agitated before the authorities have been accepted by the Revenue. For the purpose of classification the Tribunal is required to determine as to which heading the product falls and therefore the prayer made for a new heading by Revenue in this appeal is required to be considered. In the alternative, the DR has prayed fo....