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2014 (10) TMI 824

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..... f 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. - Central Excise Appeal Nos. 17-21 of 2014 - .....

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..... ls). Since certain objections were not removed and the defects in filing the appeals were not cured, the Tribunal by the impugned order, dismissed the appeals as defective. 4. Shri Chawhan, the learned counsel for the appellants, submitted that some of the defects mentioned in the impugned orders were already cured by the appellants and they had dispatched the certified copies of the orders of the Commissioner (Appeals) to Tribunal. It is stated that the defect memos were served only on one of the appellants and the other appellants were not aware that there were defects in filing the appeals and that they were required to be cured. It is submitted that in the interest of justice, an opportunity needs to be granted to the appellants to r .....

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..... y 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. The substantial question of law is, therefore, answered in favour of the appellants. 9. In view of the aforesaid, The appeals are partly allowed. The impugned orders are quashed and set aside subject to payment of costs of ₹ 5,000/- in each of the appeals filed by the appellants, within a period o .....

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