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2008 (11) TMI 409

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..... J. REPRESENTED BY : S/Shri Yogesh N. Ravani for Mrugen K. Purohit, for the Appellant. [Order per : D.A. Mehta, J.]. On 12-11-2008 when these Appeals came up for hearing the Court passed the following order : During course of hearing various errors/defects have been noticed; one of the principal error being non-swearing of the affidavit accompanying each of the appeals and non-mentioning of the dates on which the appeal Memorandum has been signed and the affidavit being signed. Mr. Y.N. Ravani, learned counsel appearing for the appellant in all the matters, prays for time to obtain instructions. Registrar (Judicial) is directed to undertake an inquiry and place his report before the Court as to how the appeals have .....

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..... Customs, Excise And Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad, this group of Appeals has been preferred and in each of the Appeals various fundamental defects have occurred rendering the Appeals invalid in law. By way of illustration the facts from Tax Appeal No. 219 of 2008 may be noted. The Appellant is Commissioner of Central Excise Customs, Daman. The Appeal Memorandum has been signed by the Appellant (Shri A.K. Pandey) without appending date on which the Appeal Memorandum has been signed. A X erox copy of page No. 17 (the last page of Appeal Memorandum) is annexed herewith and forms part of this order. As can be seen from the typed portion relating to the date, the same being blank January, 2008 and the place is men .....

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..... t dismissed as such and permission is granted to withdraw the Appeals so as to enable the Appellants to prefer fresh set of Appeals. 8. However, so that such serious lapses do not recur it is necessary that the same is brought to the notice of the persons higher-up in hierarchy so as to enable them to put in place an appropriate procedural machinery, a copy of this order may be forwarded to : [i] Chief Commissioner of Central Excise, Customs and Central Excise Building, Race Course, Near G.E.B., Vadodara, [ii] Chief Commissioner of Central Excise, 7th Floor, Central Excise Building, B/h. Panjrapole, Ahmedabad, [iii] Finance Secretary, Ministry of Finance, North Block, New Delhi-110 001 for information and necessary remedial action in this .....

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