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2014 (10) TMI 824

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.... Shri Mishra & A.R. Deshpande, Counsels, for the Respondent. JUDGMENT Since the issue involved in these appeals is identical, they are heard together and are decided by this common judgment. 2. By these appeals, the appellants have challenged almost identical orders of the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dismissing the appeals filed by t....

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....s) but the appeals were dismissed and it was held that the appellants were liable to pay the penalty. The appellants approached the Tribunal against the order of the Commissioner (Appeals). Since certain objections were not removed and the defects in filing the appeals were not cured, the Tribunal by the impugned order, dismissed the appeals as defective. 4. Shri Chawhan, the learned couns....

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....er than to dismiss the appeals filed by the appellants for non removal of the defects in filing the same. It is submitted that in case, this court is inclined to grant an opportunity to the appellants, to cure the defects by remanding the appeals, this court may impose some costs on the appellants. 6. On hearing the learned counsel for the parties, it appears that the following substantial....

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....n objection in regard to the non-filing of the certified copy was raised in the matters. Moreover, there is reason to believe the case of the appellants that only one of the appellants was informed about the defects in filing the appeals and the other appellants were not aware of the same. In any case, since the appellants have shown their willingness to cure the defects as early as possible, it w....