Section 11(4) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(4)[ The President may in his discretion authorise any officer of the Tribunal to return any memo of appeal, application or document(s) which is/are not in accordance with the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. The Officer so authorised may, however, allow the documents to be refiled after removal of the defects in the specified time.On representation the Bench concerned may in its discretion either accept the memorandum in terms of 11(1) or reject the same in terms of 11(2) but the appeal/application may not be restored to its original number unless the Bench allows it to be so restored on sufficient cause being shown.] [Inserted by CEGAT Notification 1/95, dated 30th May, 1995.]
