Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 67 - HC - Central ExciseMaintainability of appeal - Whether the Commissioner who is directed by CBEC to file appeal, can validly authorize the Superintendent to present such appeal to the Tribunal – Division Bench and LB of CESTAT are not justified in equating the terms ‘file’ and ‘present’ – held that any person can physically present the application without authorization therefore – tribunal is not justified in placing emphasis on presentation by Superintendent and hence dismissing the appeal
|