TMI Blog2002 (6) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri P.V. Sheth, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (J)]. 16 Appeals were filed by the Commissioner of Customs Central Excise, Rajkot. The Appeals were defective inasmuch as they were not accompanied by the required documents. At the time of hearing of the Stay Applications, directions were made for correcting the defects. In spite of repeated direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his ground restoration of the Appeals and the stay applications was sought. These applications were disposed of by the Tribunal vide Order No. C-l/2904-2919/WZB/2001, dated 28-9-2001. The Tribunal observed that even at the time of making the application for restoration the Commissioner had not filed then necessary documents. The Bench found the behavior of the Commissioner as totally indifferent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure-C, no document titled as Annexure-C was enclosed to the said Appeal (since the enclosure did not bear any title) . 4. In the first cited order the Tribunal had mentioned the variety of defects in para 3 thereof. In para 4 the Tribunal had noted that even giving widest possible attitude the bunch of documents filed could not be taken as appeals. It becomes clear from the perusal of the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate in the proper manner and have been taken up for disposal by the Tribunal. But in this batch of 16 appeals, the same Commissionerate has persistently taken a recalcitrant attitude. It is not for us to speculate as to the reasons of such attitude but to continue to reiterate that what is before us are not appeals. 7. We find no substance in the application and dismiss the same. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|