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TMI Blog2024 (6) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... (JUDICIAL) And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Deep Chheda, C.A. for the Appellant Shri S.B.P. Sinha, Superintendent, Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI We have heard on the early-hearing application and with consent of parties we have also heard on the merit of the appeal. Both are taken up together for detail order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing of the appeal before this Tribunal to ensure natural justice and to comply with provision contained in Section 35(A)(4) of the Central Excise Act by directing the Commissioner (Appeals) to rehear and decide the matter. The matter is, therefore, required to be remanded back to the Commissioner (Appeals) and Appellant had already suffered long years of its valuable time in pursuing the judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he content of memorandum of appeal that is required to be filed before the Tribunal and not before the Commissioner (Appeals), apart from the fact that memorandum of appeal can also be signed and verified by any Appellant/Applicant or a Respondent and Rule, 22 even prescribes for substitution of them by their successor in interest but what is required to be seen in the enabling provision contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligatory for the "Principal Officer" to submit Board Resolution alongwith his/her signature. Be that as it may, as could be revealed from appeal memo, learned Commissioner (Appeals) had never sought copy of such Board Resolution though, it had specifically asked the Appellant to submit notarised affidavit of the synopsis of appeal and notarised letter of authority, which Appellant stated to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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