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MAINTAINABILITY OF APPEAL WHEN DOCUMENTS ANNEXUED ARE NOT LEGIBLE

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 20-5-2017 Last Replied Date:- 22-5-2017 - When an appeal is to be filed against the order of the lower authority, the appeal should be filed within the time limit specified in the relevant Act. If the appeal is filed beyond the period of the limitation period delay condonation petition has to be filed. The delay for each day is to be explained in the petition for delay condonation. The Appellate Authority may condone the delay if it is satisfi .....

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the Appellate Authority can dismiss the appeal on the ground the documents attached to the appeal are not legible? In Madhusudan Industries Limited V. Union of India - 2017 (2) TMI 13 - GUJARAT HIGH COURT the petitioners filed the present petition against the dismissal order the Tribunal. The Tribunal dismissed the appeal as it was not maintainable in view of the fact that the documents annexed with the memorandum of appeal are not legible. Against this order the petitioner put forth the followi .....

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shall submit a paper book containing copies of the documents, statements of witnesses and other papers on the file of, or referred to in the orders of, the departmental authorities, which he proposes to rely upon at the time of hearing of the appeal; The appellant was required to produce the documents on which he proposes to relyupon; In the present case at the relevant point of time the petitioner had submitted all the relevant documents on which it proposed to rely upon; Due to lapse of time .....

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