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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 .....

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ed that the appellant was prevented from filing the appeal within the time. If there is a limitation prescribed for delay condonation, the Appellate Authority cannot condone the delay beyond the limited period. The appeal shall be filed in the prescr .....

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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 ag .....

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ng arguments before the High Court- Section 35B of the Central Excise Act, 1944 and section 35F of the said Act do not provide for the production of any document along with the memorandum of appeal; Rule 9 of Customs, Excise and Service Appellate Tri .....

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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 .....

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the documents have faded; Fading up of the documents on account of the lapse of time would not tantamount to the petitioner not having produced the documents on which it places reliance; In any case, on account of non production of the documents, at .....

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perfunctorily dismissed the appeals as not maintainable merely on the ground that certain documents or states had not been filed with the appeal memorandum, without even given an opportunity to the appeal to produce the same on record, despite the fa .....

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