Rule 11 Empowers Tribunal to Accept or Reject Appeals; Allows Correction of Defects Within Specified Time

Rule 11 of the Customs, Excise, and Service Tax Appellate Tribunal (Procedure) Rules, 1982, outlines the Tribunal's authority to accept or reject a memorandum of appeal. The Tribunal may accept a defective appeal if sufficient cause is shown, requiring necessary documents or amendments within a specified time. If not complied with, the appeal may be rejected. Upon resubmission with corrections, the appeal must be signed by a competent officer. The President may authorize officers to return non-compliant documents, allowing refiling after defects are corrected. Appeals may be restored to their original status only if the Bench permits, based on sufficient cause.

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