Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1132 - AT - Central ExciseAuthorized person for filing an appeal - CENVAT Credit - Penalty u/s 11AC read with Rule 15 - Held that:- Applicant had authorized Shri Naren Banerjee for signing all documents and also for appearing before the Excise Authorities in all Central Excise matters - No merit in the submission of the Revenue that specific authorization has to be given for filing the appeal. In my opinion , even the General Authorization in favour of an employee through a Board Resolution by a Private Limited Company would suffice the requirement for filing the appeal in compliance with Rule 3 of the Central Excise (Appeals) Rules, 2001. In the result, the impugned Order is set aside and the Appeal is remanded to the ld. Commissioner (Appeals) for deciding the issue afresh, after giving a reasonable opportunity of hearing to the Appellant - Decided in favour of assessee.
|