TMI Blog1983 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... on as the appellant does not get the benefit of the Customs, Central Excise Gold (Control) Removal of Difficulties Order, 1982 dated the 11th October, 1982 vide GSR 593E. He has also relied on sub-section 3 of Section 50 of the Finance (No. 2) Act, 1980. He has submitted that since the Order-in-Appeal No. Cal-Cus-1838/30/1982 dated 15-7-1982 was served on the appellant after the appointed date viz., the 15th day of December, 1982 the appellant did not get six months time. The appeal has to be filed within 3 months from the date of communication of the order even though the same was passed by the Collector (Appeals) before the appointed date i.e. the 11th day of October, 1982. I have decided this issue in a consolidated order passed in App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been defined in the Customs Act or the Customs Rules. He has also submitted that the principal officer has not also been defined in the Companies Act. He has placed his reliance on Order XXIX, Rule 1. The same is reproduced below : 1. Subscription and verification of pleading - In suits by or against a corporation, any pleading may be signed and verified on behalf of corporation by the secretary or by any director or other principal officer of the corporation who is able to depose to the facts of the case. He has further pleaded that as Claims Manager he is supposed to look after all the matters regarding shipping business including Custom matters and he is handling all the cases from the lowest stage to the highest stage and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Income Tax Act, 1961 where the principal officer has been defined in Section 2, sub-section 35 of the Income Tax Act, 1961. The same is reproduced below :- (35) principal officer , used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals, means - (a) the secretary, treasurer, manager or agent of the authority, company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the Income Tax Officer has served a notice of his intention of treating him as the principal officer thereof;" He has submitted that as Manager he is fully authorised to sign the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court he has no case and the appellant s appeal should be accepted subject to the same being within the limitation. 6. After hearing both the sides and the appellant s learned representative, Shri K.H. Jani s earlier statement in this Court in Appeal No. CD(CAL)-187/83, I hold that this does not amount to an estoppel. He has stated before this Court with the mistaken belief that one can become a principal officer only if a resolution to this effect is passed. In view of the legal position cited by him I also hold that he is authorised to sign the appeals on behalf of the Company being Manager and he can be treated his principal officer. The Bombay Bench of the CEGAT had passed a judgment in Misc. Petition No. CD(BOMBAY) Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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