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TMI Blog2015 (1) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER This is an Application seeking waiver of pre-deposit of Cenvat credit of Rs. 53,887/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 15 of the Cenvat Credit Rules, 2004. 2. At the outset, Anjan Sircar, ld. CA appearing for the Applicant submits that their appeal was not decided on merit, but dismissed on the ground of non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication under Section 35F of the Central Excise Act, 1944, before the Commissioner (Appeals). 3. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). He submits that the Authorization of the Board in its resolution dated 31-1-2009, was general in nature and specifically state that the appeal before the ld. Commissioner (Appeals) be signed by Shri Naren Banerjee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay application. While doing so, also we notice that the term "principal officer" has not been defined under Central Excise Act, 1944 or Central Excise Rules, 1944. In the absence of any meaning to this term under this law the "principal officer" duly authorised by the company under a resolution shall be a "principal officer" of that company for the purpose of Rule 8(3) of CESTAT (Procedure) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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