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2009 (4) TMI 146 - AT - Central ExciseDefect in filing an appeal by revenue – rectification of mistake – curable nature of defect – held that - If such a mistake were to be there and if an application is filed by the appellant to correct such defect and it is for the Tribunal to consider the same properly and permit the appellant to cure the defect in the appeal memo - It is a case of mere delay on the part of the Department to place the relevant documents on record and the same is sought to be cured by the present applications. It is true that there is a reiteration of the earlier decision by the Committee of Commissioners in February 2009 - nearly three years have lapsed from the date of the filing of appeal and it took three years for Department to place on record the relevant documents - undisputedly the appeal has been filed by the Commissioner, Central Excise, Delhi-III. Being so only defect, if any, which have to be cured was to place on record the relevant document in that regard and that is what is sought to be done by the appellant by the present application – removal of defect allowed.
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