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2014 (12) TMI 1259 - AT - Central ExciseMaintainability of appeal - both the Commissioners have signed the notesheet on different dates, but no date has been mentioned in the authorization - On going through the Review order, it is found that there are two different dates, therefore, it cannot be considered that both the Commissioners have signed the Review order on 5-7-2013 - reliance placed on the decision of the case of CST v. L.R. Sharma [2014 (4) TMI 403 - DELHI HIGH COURT] by the learned AR - Held that: - authorization is undated and the case law relied upon by the learned AR is not relevant to the facts of the present case as in those cases the authorization was granted on two dates but in this case, no date has been mentioned in the authorization. Therefore, as held by this Tribunal in the case of Paswara Papers Ltd. [2013 (12) TMI 1136 - CESTAT NEW DELHI] wherein it has been observed that part of the authorization is yet to be dated therefore such authorization is not being acceptable to law. Admittedly, the authorization is not dated. In these circumstances, relying on the decision of Paswara Papers, I hold that authorization is not proper. - the appeal is not maintainable.
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