- (1.) Heard Shri A.P. Mathur, learned counsel assisted by Shri Gyanendra Tripathi, learned counsel for the appellant and Shri Parv Agrawal, learned Standing Counsel for the respondent.
(2.) This reference appeal has been filed by the assessee being aggrieved by an order passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 15-11-1997 [1998 (97) E.L.T. 374 (Tribunal)]. The following question of law which are sought to be answered are quoted hereunder : "Whether the Tribunal is justified in affirming the order of Commissioner (Appeals) rejecting the appeal as not in accordance with Rule 213 in absence of the Statement of fact and grounds of appeal without providing/any opportunity to cure the defect."
(3.) The appeal filed by the assessee under Rule 213 has been rejected on the ground that it was not in a proper form for reasons that the statement of facts as well as the grounds of appeal were not given at the time when the appeal was filed on 20-6-2007. The appeal was decided thereafter within a month. The appeal as it was filed has been placed on record before this Court. It records that the statement of facts and the grounds of appeal shall be filed later on.;