PATNA, India, May 14 -- Patna High Court issued the following order on April 10:
1. Defect as pointed out by the Stamp reporter is nonsubmission of certified copy of the impugned order passed by the Custom, Excise and Service Tax Appellate Tribunal (CESTAT), East Regional Bench, Kolkata.
2. Learned counsel for the appellant has referred to Rule 2(f) of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, wherein certified copy has been defined as under:-
"(f) Certified copy means the original copy of the order received by the party, or a copy (including a photostat copy) thereof duly authenticated by the concerned department, or a copy (including a Photostat copy) duly authenticated by the Advocate/Charted Accountant/Consultant duly authorized by the appellant."
3. The appeal is accompanied by the authenticated copy of the impugned order passed by the CESTAT.
4. In view of Rule 2(f) of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which provides the certified copy would mean copy duly authenticated by the concerned department, the authenticated copy of the impugned order passed by the CESTAT as filed by the appellant along with the memo of appeal is accepted treating the same to be certified copy of the impugned order.
5. Accordingly, let the appeal be listed on 01.05.2026 under the appropriate heading.
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