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

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided OnFeb-18-2002
JudgeS T Gowri, G Srinivasan
Reported in(2002)(146)ELT401Tri(Mum.)bai
AppellantPatheja Brothers Forging and
RespondentCommr. 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.