TMI Blog2013 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... ant provides the reliance on the basis of the case of the Sharda Anand Vs. Collector of Customs [1992 (5) TMI 98 - CEGAT, NEW DELHI] Held that :- Tribunal held that Commissioner of Central Excise (Appeals) had dismissed their appeal on the two grounds firstly that the stay petition were not signed by the appellant and therefore they were required to make payment of dues adjudged by the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) on the ground that the stay petition filed before the Commissioner (Appeals) was not signed by the appellant and the name of person signing verification report in Appeal Memorandum was not mentioned in the verification report. Commissioner (Appeals) has not passed the order on merits. 3. The learned Advocate appearing for the appellant submits that Larger Bench in case of Shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise (Appeals) had dismissed their appeal on the two grounds firstly that the stay petition were not signed by the appellant and therefore they were required to make payment of dues adjudged by the lower authority and secondly on the ground that in the appeal papers though the verification report was signed by the appellant but name of the signing officer was not mentioned and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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