TMI Blog2008 (5) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... held that Authorisation without a clear description does not get sanction of law – revenue may seek factual Report on all the observations from the competent authority & file before the Tribunal on the next date of hearing – case adjourned - E/580/2006 - M-127-128/KOL/2008 - Dated:- 2-5-2008 - Shri D.N. Panda, Member (J) Shri Y.S. Loni, JDR, for the Appellant. Shri B.N. Chattopadhyay, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no opinion rendered by the Committee to show that the impugned Order-in-Appeal was neither legal nor correct and no reasons were recorded to come to such a conclusion. (b) The Committee had not authorised the Deputy Commissions who filed the Appeal. Observing that there was no valid authorisation, Appeal of Revenue was held to be not maintainable, for which that was dismissed. 2. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While passing above order, the Hon'ble Court also directed that if the Appeal was beyond limitation, an application for condonation of delay may also be filed to deal the same subject to satisfaction of the Tribunal. 5 With the aforesaid background, MA(ROA) and MA(COD) were filed by Revenue. When the matter was called today, learned DR appearing for the Revenue submitted that there was an author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al." 6.1 The learned DR drew attention to page No. 19 of the Appeal Record which is a copy of the authorisation. The authorisation does not show when two Commissioners assembled to take a decision. The authorisation is signed without any date. It does not indicate whether the order impugned was not legal and not proper and if so, to what extent. But Appeal was filed under instruction of Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned DR prayed that he shall seek factual Report on the aforesaid factual aspect for placing before the Tribunal on the next date of hearing to serve interest of justice. To grant fair opportunity to both the sides on the issue of restoration and limitation, the learned D.R. may seek factual Report on all the aforesaid observations from the competent authority and file before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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