2011 (9) TMI 865 - AT - Central Excise

Maintainability of appeal - Proper authorisation under law - Difference date of signing - Held that - The defect appears at page 9 of appeal folder. One of the Commissioners signed the authorisation on 8-6-2009. The other Commissioner signed authorisation on 9-6-2009. This clearly shows that there was no committee on either of the two days by the signatories. Such a cause makes the Revenue non suiter - Such an irregularity by public authorities causes peril to public revenue - Decided against Revenue.

Summary

The appeal of Revenue was dismissed by CESTAT NEW DELHI due to a lack of proper authorization under law. The authorizations were signed by two different Commissioners on separate days without a committee, rendering the appeal non-maintainable. An irregularity in signing authorizations was noted, causing peril to public revenue. The CDR was requested to bring this to the notice of the board to prevent revenue loss.