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2013 (3) TMI 451 - CESTAT MUMBAISigning of an appeal - Petition was filed against Commissioner (Appeals) for rejecting the appeal because the same is not signed by the appellant and the name of person signing verification report in Appeal Memorandum was not mentioned in the verification report. - Appellant provides the reliance on the basis of the case of the Sharda Anand Vs. Collector of Customs [1992 (5) TMI 98 - CEGAT, NEW DELHI] Held that :- Tribunal held that Commissioner of Central Excise (Appeals) had dismissed their appeal on the two grounds firstly that the stay petition were not signed by the appellant and therefore they were required to make payment of dues adjudged by the lower authority and secondly on the ground that in the appeal papers though the verification report was signed by the appellant but name of the signing officer was not mentioned and the Commissioner (Appeals) has not passed the order on merit. - Commissioner (appeal) directed to allow the rectification of defect - matter remanded back.
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