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2018 (1) TMI 1211 - HC - Central ExciseWhether the appeal could have been dismissed on the ground of defective authorization? - rejection on the ground that the authorization does not bears the date below the signatures of one of the members - Held that: - It is not the case of any party that the authorization has not been signed by the said members or that the other member who had not mentioned the date below his/her signatures was not available on 28-6-2010 or that she has not applied her mind before signing it - the non-mentioning of the date below the signatures of one of the members of the committee is not in violation of any statutory rule rather a mere irregularity of a clerical nature which is not fatal to the authorization - appeal allowed - decided in favor of Revenue.
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