2000 (6) TMI 371

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..... aitonde, JDR, for the Appellant. None, for the Respondents. [Order per : Gowri Shankar, Member (T)]. These 16 appeals are filed by the Commissioner of Central Excise, Rajkot. Each of the appeals, when received on 15-7-1999, referred to Annexure 'C' as containing statement of facts, grounds of appeals and the authorisation. There was no Annexure C to these appeals. What was contained .....

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..... ponse. 3. What has been received are therefore not appeals. The appeal in EA3 form itself signed by the Deputy Commissioner does not contain anything other than the data filled in column 1 to 10. Columns 11, 12 and 13, statement of facts, grounds of appeal and direction and authorisation under Section 35B are referred to as Annexure 'C'. This is accompanied by a photocopy of an authorisation dat .....

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..... es and to give attention to substance and not to the form. Nevertheless however, the documents filed are entirely unsatisfactory. As we have noted, the photocopy and do not have the slightest conformity of the documents specified in the rules. These objections also are raised in the replies by some of the respondings questioning the maintainability of these appeals for this reason. Such defects ar .....

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