9911796707
TMI Blog1999 (10) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. This is a restoration application filed by the Revenue seeking restoration of the appeal which was dismissed under Rule 11 of the CEGAT (Procedure) Rules on the ground that the Commissioner had not produced along with Memorandum of Appeal the Order-in-Original and Order-in-Appeal and other relevant documents for consideration of their appeal despite several opportunities having been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Tribunal appears to have failed to observe that in terms of sub-rule (1) to Rule 11 of CEGAT (Procedure) Rules, 1982, the Tribunal may, in its discretion, on sufficient cause being shown, accept a memorandum of Appeal, which is not accompanied by the documents refered to in Rule 9 ibid and in such cases may regain the appellants to file such documents within such time, as it may all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. We are not agreeable with the plea of the Commissioner that law provides for hearing the appeal solely on the memorandum of appeal without production of Order-in-Original and Order-in-Appeal. We are constrained to note that for any adjudication, the impugned order is to be mandatorily produced, otherwise the grounds cannot be appreciated at all. However, as the prayer has been made for restorat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. For the purpose of classification the Tribunal is required to determine as to which heading the product falls and therefore the prayer made for a new heading by Revenue in this appeal is required to be considered. In the alternative, the DR has prayed for remand of the matter for de novo consideration so that pleas raised by the Revenue for a different heading could be considered. 7. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
