TMI Blog2017 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... to rely upon. However, due to lapse of time the documents have faded - the Tribunal is required to be restrained from passing similar orders dismissing the appeals on account of non-maintainability merely because the certain documents are not placed or the documents have become illegible due to lapse of time. The matters requires reconsideration - appeal restored - decided in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to rule 9 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 to submit that the said provision requires that the appeal memorandum should be accompanied by four copies of the order-in-appeal or the order-in-original, as the case may be. Reference was also made to rule 16 of the said rules to submit that the same provides that along with the appeal or within one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which it places reliance. It was submitted that in any case, on account of non-production of the documents, at best, the Tribunal can draw an adverse inference but the appeal cannot be dismissed on the ground of non- maintainability. (2) The attention of the court was drawn of the several similar orders passed by the Tribunal to submit that in numerous cases the Tribunal has perfunctorily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Hence, issue RULE returnable on 01.02.2017. The interim relief granted by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai vide order dated 25.08.2006 made in Application No.E/S/847/06 in Appeal No.E/844/2006 shall continue. (4) In the meanwhile, it is hoped that the Tribunal shall keep in mind the fact that the Courts and the Tribunals are respected for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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