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2012 (11) TMI 830 - CESTAT BANGALORERefund of Special Additional Duty denied - appeal rejected as appellant not authorized to file - Held that:- The appeal before the Commissioner (Appeals) was filed by a chartered accountant of the company without authorization as it would be unconscionable to hold that the chartered accountant fitted in the meaning of principal officer. - The very fact with the present appeal of the company has been filed by one of its directors would indicate that the appellant has become wiser after noting the relevant provisions of the CESTAT (Procedure) Rules 1982, which also require an appeal of any company to be filed by its principal officer . The appellant has not produced a copy of the memo of appeal filed with the Commissioner (Appeals) to prove that the subject appeal was filed by Shri Satish Kumar as authorized representative of the company - against assessee.
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