Saturday, 30 August 2014

In case of defective appeals Tribunal shall grant opportunity to rectify defects before rejecting it

Excise & Customs : When Tribunal notices defects in appeal, Tribunal must not dismiss appeal; instead, Tribunal should afford an opportunity to appellant to rectify defects in view of powers under rule 11(2) of CESTAT (Procedure) Rules, 1982 by extending time


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