(1.) In spite of notice issued twice, the Commissioner has not cared to rectify the defects. Shri B.K. Choubey wants some more time. I cannot agree to that. Once I can tolerate the mistake being committed. Twice it cannot be tolerated. Hence appeal is dismissed for non -compliance of rule 11 of the CEGAT (Procedure) Rules, 1982. (Dictated in Court)