1999 (3) TMI 325

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..... [Order per : S.L. Peeran, Member (J)]. This is a revenue appeal filed on 20th May, 1996 against Order-in-Appeal C3/420/95 dated 5-2-1996. The Registry by their Defect Memo 135/CEGAT/MAS/96 dated 10-6-1996 issued a Defect Memo pointing out the following defects :- 1. Order-in-Original/Order-in-Appeal enclosed but not clear. 2. Authorisation by the Commissioner should be in original. Xero .....

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..... e matter was kept pending. A fresh Defect Memo was again issued on 18-12-1998 making it clear that if the defects are not rectified then the appeal will be liable for dismissal and the date of hearing was fixed in the matter. The matter came up for hearing on 12-1-1998 on which date the learned DR took time to rectify the defects and hence the matter had been adjourned to 16-2-1999, on which date .....

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..... ted. 3. On a careful consideration, we notice that in this matter the revenue had been given enormous opportunities from 1996 to rectify the defects. We notice that the revenue has not taken care to produce proper Paper Book and the entire papers are in Xerox form. It has also not legible and not readable. Despite granting them enough opportunities the revenue has not produced the authorisation .....

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