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NCT Delhi - Section

Section 141 in The Delhi Excise Rules, 2010

141. Rejection of appeal.

(1)If the petition of appeal does not comply with the requirements of rule 138, it may be rejected:Provided that no appeal shall be rejected under this rule, unless the appellant is given such opportunity, as the appellate authority thinks fit, so as to enable him to comply with the requirements of the said.rule.
(2)An appeal may also be rejected on other grounds, which shall be reduced to writing by the appellate authority:Provided that if an order rejecting an appeal under this sub-rule is passed, the appellant shall be given an opportunity of being heard.