2008 (2) TMI 720 - AT - Central Excise

Summary

Issues: Authorization for appeal by the Department

Analysis:
The Appellate Tribunal CESTAT, Kolkata dealt with the issue of the Department filing a Miscellaneous Application (M.A.) for the restoration of its appeal based on the claim of having proper authorization by the Commissioner. The M.A. was supported by an annexure marked as Annexure 'A,' but it did not specify the date on which the Commissioner authorized the appeal filing. The Tribunal noted that the decision for filing the appeal, claimed to be authorized, lacked a date, raising doubts about the authenticity of the authorization.

The Judge further considered the argument presented by the JDR for Revenue, emphasizing the importance of proper authorization reflected in the original record. The JDR highlighted that public documents released by public officers should be authenticated under signature and date to establish the document's legitimacy. The Tribunal referred to its previous order dated 26-4-07, where it was observed that there was no authorization in the appeal initially filed. The Tribunal concluded that the undated document submitted by the Department seemed to be an attempt to rectify the dismissal order without proper authorization. The inability of the Revenue to produce any authorization during the appeal hearing further weakened their case. Given the absence of any apparent mistakes or authorization evidence, the Tribunal rejected the M.A., upholding the earlier decision.

In conclusion, the Tribunal's decision emphasized the significance of proper authorization for appeal filings, highlighting the necessity for clear documentation and adherence to legal requirements to avoid dismissal based on procedural shortcomings.