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2015 (10) TMI 652 - HC - Central ExciseValidity of Tribunal's order - Authorization of Commissioners - Held that:- A supplementary affidavit has been filed in which at annexure SA-1 is the file-sheet. The authorisation is signed both by the Commissioner, Ghaziabad and by the Commissioner, Noida. In the circumstances, the authorisation was proper. Hence, we are of the view that the appeal would have to be restored back to the file of the Tribunal for fresh consideration on merits. Insofar as the preliminary objection of the assessee on the issue of tax effect is concerned all aspects would be considered by the Tribunal when the appeal is considered. - Appeal disposed of.
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