2013 (12) TMI 1136 - AT - Central Excise

Maintainability of appeal - Authorization of Commissioner required - Held that - Authorisation of the Committee of Commissioners is not dated. But one Commissioner has authorised the appeal to be filed under his signature dated 8-11-2010. The other Commissioner has not yet authorised because the signature is undated. A public document sees the light of the day only when that is authenticated under signature and date. Part of the authorisation is yet to be dated. Such authorisation not being acceptable to law - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal due to an undated authorization from one Commissioner, making the appeal not maintainable. The appeal was dismissed, and the C.O. stands dismissed as well.