2015 (10) TMI 1953

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....ppellant. Shri Manoj Kutty, AR, for the Respondent. ORDER These miscellaneous applications for restoration have been filed by the appellant with respect to Order No. A/11234-11235/WZB/AHD/2013, dated 25-9-2013 passed by this bench. The issue involved is that applicant was issued a defect memo directing them to remove the defects on or before 6-9-2013. Since the defects were not removed in spite....

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....  Mallad Drugs & Pharmaceuticals Limited v. CCE, Guntur [2010 (261) E.L.T. 421 (Tri.-Bang.)] (ii)    Kirti Kumar Jawaharlal Shah v. UOI [2012 (282) E.L.T. 217 (Bom.)] 4. Heard both sides, and perused the case records. The provisions relating to rejection of memorandum of appeal and restoration are contained in Rule 11 of the CESTAT (Procedure) Rules, 1982 which is reprod....

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....ed and dated by the officer competent to make and the endorsement under Rule 7. (4) The President may in his discretion authorise any officer of the Tribunal to return any memo of the appeal, application or document(s) which is/are not in accordance with the Customs, Excise and Service Tax Appellate Tribunal) (Procedure) Rules, 1982.]. The officer so authorised may, however, allow the docume....

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....re passed when appeals were dismissed for non-compliance and it was held that even if no time limit for restoration is existing in the statute but a reasonable period of three months for filing the applications has to be ensured. It is noted that for filing an appeal also, Tribunal has the power to condone the delay in filing the appeal and admit an appeal so filed belatedly if sufficient cause is....