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Patheja Brothers Forging and Vs. Commr. of C. Ex. - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided On

Judge

Reported in

(2002)(146)ELT401Tri(Mum.)bai

Appellant

Patheja Brothers Forging and

Respondent

Commr. of C. Ex.

Excerpt:


1. each of the notices issued to the appellants, pointing out their failure to affix court fee stamp of the prescribed denomination on the three appeals have been returned by the postal authorities with the remarks that they refused to accept the envelopes.2. the appeals are therefore dismissed in terms of rule 11 of the cegat (procedure) rules, 1982.

Judgment:


1. Each of the notices issued to the appellants, pointing out their failure to affix court fee stamp of the prescribed denomination on the three appeals have been returned by the postal authorities with the remarks that they refused to accept the envelopes.

2. The appeals are therefore dismissed in terms of Rule 11 of the CEGAT (Procedure) Rules, 1982.


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