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2008 (9) TMI 268 - CESTAT MUMBAIDefective appeal - Commissioner (Appeals) has dismissed the appeal on ground that they are not being signed by the principal officer of the company and the appeal memorandum is signed by some person - strong force in appellant’s contention that these defects were not intimated to the appellant, when they appeared for personal hearing. Since the defects, are curable one and can be corrected, Commissioner (Appeals), should reconsider the issue after granting an opportunity of personal hearing to the appellant and also after giving sufficient time for filing proper authorization for signing the appeal memorandum - appeals are allowed by way of remand
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