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2014 (10) TMI 824 - HC - Central ExciseImposition of penalty - Whether the Tribunal has taken a highly technical view in dismissing the appeals filed by the appellants on the ground that they are defective and whether an opportunity needs to be granted to the appellants to cure the defect and prosecute the appeals - Held that:- Hearing the learned counsel for the parties that an opportunity needs to be granted to the appellants to cure the defects in filing the appeals so that the appeals filed by the appellants against the imposition of the penalty could be prosecuted. It is stated on behalf of the appellants that the certified copies of the orders of the Commissioner, (Appeals) were dispatched to the Tribunal by the appellants and the appellants were not aware that an objection in regard to the non-filing of the certified copy was raised in the matters. Moreover, there is reason to believe the case of the appellants that only one of the appellants was informed about the defects in filing the appeals and the other appellants were not aware of the same. In any case, since the appellants have shown their willingness to cure the defects as early as possible, it would be necessary to grant an opportunity to the appellants to cure the defects in filing the appeals. - Appeal allowed with costs - Decided partly in favour of assessee.
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