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Non-filing of RUDs with appeal memo doesn't breach Rule 16, CESTAT Rules 1982; argument considered frivolous.

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....Non-filing of RUDs with the memorandum of appeal is of no consequence and does not amount to violation of Rule 16 of CESTAT (Procedure) Rules, 1982. The contention, repeatedly asserted by the ld. AR is frivolous and wholly irrelevant. - AT....

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