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2020 (3) TMI 522 - AT - Central ExciseJurisdiction - proper authority to sign the application - verification of application - case of Revenue is that the application for condonation of delay has been signed by Commissioner, Central Goods and Services Tax, Bhavnagar, who was not authorized by the Committee of Commissioners that had originally authorized to file the appeal - HELD THAT:- The perusal of Rule 8 of the CESTAT (Procedure) Rules, shows that it clearly permits the appellant to verify the application. The Rule clearly permits appeal/application/cross-objection shall be signed and verified by the appellant/applicant/respondent of the Principal Officer duly authorised to sign Memorandum of Appeal/application/Cross-objection. The appellant and respondent can verify the application. In the instant case, the ‘Commissioner’ is appellant and he has filed the appeal. Consequently, the words “duly authorized” appearing in Rule 8 do not refer to authorization under Section 35B(2) for the reason that there is no mention of the said Section in the said Rule. The authorization referred to in Rule 8 is a normal authorization done by appellant or respondent as the said Rule applies not only to Revenue also but to the assessees. Thus, the words “duly authorized” appearing in Rule 8 are not with reference to Section 35B(2). In the instant case, the appeal was filed within time and there was only delay in rectification of defect pointed out by the Registry. Even otherwise, the primary objection of the Ld. Counsel for the respondent regarding the condonation of delay application being signed by an officer not authorized by Committee of Commissioners is misplaced as the requirement of filing of appeal under Section 35B is only for filing the appeals and not for other miscellaneous applications - Since there is no delay in filing the appeal, the applications for condonation of delay are dismissed as infructuous. Appeals admitted.
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