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2001 (7) TMI 932 - AT - Central Excise
Issues:
1. Waiver of pre-deposit of duty demand and penalty imposed on the Company for manufacturing and removing cigarettes under Chapter Heading 24.03. 2. Dismissal of appeal under Rule 11 of CEGAT (Procedure) Rules due to non-delivery of notices and subsequent restoration application. 3. Verification of the appellant's directorship and locus standi to pursue the appeal under the Companies Act, 1956. Analysis: Issue 1: The stay application sought waiver of a substantial duty demand and penalty imposed on the Company for manufacturing and removing cigarettes. The Commissioner's Order-in-Original confirmed the demands and penalties after due consideration and examination of records. The appellant filed the appeal, and the matter was brought before the Tribunal for review. Issue 2: The appeal filed by the authorised signatory, Director Shri Thyaga Rajan Mudaliar, faced dismissal under Rule 11 of CEGAT (Procedure) Rules due to non-delivery of notices. Restoration was later sought, supported by evidence of directorship. The Tribunal, after considering submissions, restored the appeal based on the correct address provided for service of notice. Issue 3: Verification revealed that the appellant was incorporated as a Director on a specific date, supported by a certificate and Form-29 under the Companies Act, 1956. However, concerns were raised regarding the appellant's locus standi to pursue the appeal without producing a resolution authorizing him to represent the Company. Despite arguments by the appellant's counsel, the Tribunal held that the appeal was not properly filed as per CEGAT (Procedure) Rules, leading to its dismissal. In conclusion, the Tribunal dismissed the appeal and stay application, emphasizing the importance of adhering to procedural rules and demonstrating proper authorization to represent a company in legal proceedings. The judgment underscores the significance of providing correct addresses for notice delivery and establishing locus standi in appeals before the Tribunal.
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