TMI Blog2015 (1) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ise matters - No merit in the submission of the Revenue that specific authorization has to be given for filing the appeal. In my opinion , even the General Authorization in favour of an employee through a Board Resolution by a Private Limited Company would suffice the requirement for filing the appeal in compliance with Rule 3 of the Central Excise (Appeals) Rules, 2001. In the result, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of non-maintainability. The ld. Commissioner (Appeals) has while rejecting their appeal had observed that the Principal Officer of the Appellant has not signed the Appeal Memorandum, accordingly, the procedure prescribed under the relevant provisions had not been complied with. The ld. Consultant further submits that the Applicant is a private limited company and the Board of Directors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naren Banerjee on behalf of the Applicant. 4. After hearing both sides for some time, I find that the Appeal itself could be disposed off, at this stage. Accordingly, after waiving the requirement of pre-deposit, I take up the Appeal for disposal with the consent of both sides. I find that the ld. Commissioner (Appeals) did not decide the issue on merit, but dismissed their appeal on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure) Rules, 1982. Once a person is designated as principal officer and duly authorised to sign the documents stated in Rule 8(3), there shall be no denial of entertaining the appeal or the stay application as the case may be. When we held so, we proceed to consider the Stay application of the appellant holding that the appeal is maintainable. 5. I do not find merit in the submission of the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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