JUDGMENT

SABYASACHI MUKHARJI, C.J.I. - This is an appeal under S. 35-L(b) of the Central Excises & Salt Act, 1944 (hereinafter called the Act). The appeal by the appellant before the tribunal was dismissed on the round that provisions of R. 9(2) of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 had not been complied with. The documents which are to accompany the memorandum of appeal R. 9 of the said rules which provides as follows:-

"9(1) Every memorandum of appeal shall be filed in quadruplicate and shall be accompanied by four copies (at least one of which shall be a certified copy) of the order appealed against and where such order is an order passed in appeal or revision, four copies (at least one of which shall be a certified copy) of the order appealed against and where such order is an order passed in appeal or revision, four copies (at least one of which, shall be a certified copy) also of the order of the. adjudicating authority.

(2) In an appeal filed under the direction of the Collector or the Administrator, the memorandum of appeal shall also be accompanied by an attested copy of the order containing such direction."

2. The tribunal was of