At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri V. Panchanathan, Advocate for the Appellants. Shri C. Rangaraju, SDR for the Respondent.
Heard both sides.
2. Shri V. Panchanathan, learned Advocate, appearing on behalf of the appellants states that the matter has been adjourned twice before because the case records have not been produced. I find that the appellants have filed this appeal without filing a copy of the impugned show cause notice. In the absence of the show cause notice, it is not possible to ascertain the charges leveled against the appellants or to appreciate their submissions. It hardly needs emphasizing that an appellant should file a complete set of relevant documents along with an appeal. The entire proceeding is a case starts with the issue of the show cause notice. This is a basic document perusal of which is of utmost importance for deciding an appeal against an order emanating from such notice. Even the learned advocate for the appellants needs to look at the show cause notice for drafting the appeal and for arguing the case. It is my considered opinion that the appeal is not complete without the show-cause notice and an appeal can not be decided without considering the contents of the show cause notice.
3. Since the appellants have not filed a copy of the show cause notice along
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with the appeal, nor have they produced a copy of the same despite several adjournments granted, the appeal is dismissed as incomplete.