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2017 (4) TMI 434 - HC - Central ExciseMaintainability of appeal - dismissal on the ground that the panchnamas, statements by the appellants are illegible and some of the statements are in vernacular language (Gujarati) and not translated ones - The Appellate Tribunal was further of the view that the appeal was of 2006 and hence, there was no reason to keep it pending - Held that: - sub-rule (1) of rule 11 of the rules, the Tribunal can upon sufficient cause being shown, in its discretion, accept a memorandum of appeal even if it is not accompanied by the documents referred to in rule 9 or is in any other way defective, and in such cases may allow the appellant to file such documents, or make necessary amendment within such time as it may allow. Under sub-rule (2) of rule 11, the Tribunal may reject the memorandum of appeal referred to in sub-rule (1) if the documents referred to therein are not produced or the amendments are not made, within the time-limit allowed. The rule, however, provides for rejection of memorandum of appeal at the threshold, and does not provide for rejection of an appeal which has been entertained at the initial stage. Having regard to the provisions of rule 11 of the rules, it is evident that at the stage of filing of memorandum of appeal, the same was found to be in order, inasmuch as, the appeal has been entertained at that time and has also been admitted. The stay application filed by the petitioners has also been heard and the petitioners have been granted relief. The very fact that the appeal has been admitted by the Tribunal after hearing the parties, is indicative of the fact that it has been found to be maintainable. Moreover, when the memorandum of appeal has not been rejected by the Tribunal under sub-rule (2) of rule 11 of the rules and when the Registrar/Deputy Registrar or any other authorised officer has not returned the specified documents or set of documents as contemplated under subrule (5) of rule 16, and the appeal has been admitted, it can be safely presumed that the requirements of rules 9 and 16 of the rules were duly complied with at the relevant time - an appeal which was maintainable at one stage of the proceeding, after due compliance with the provisions of the rules, cannot become non-maintainable merely because the documents submitted at the relevant time have over a period of time become faint and illegible. At best, the party can be called upon to remove the defect and provide legible documents, however, that cannot be a ground for dismissal of the appeal, and that too, on the ground of maintainability. Moreover, when there is no provision of law which provides for production of documents as stipulated by the Tribunal while dismissing the appeals, the Tribunal is not justified in perfunctorily dismissing appeals on grounds which are not envisaged under any statutory provision. The appeal as well as the interim orders made therein are restored - petition allowed - decided in favor of petitioner.
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