2006 (11) TMI 203 - SCH - Central Excise

Maintainability of appeal - Locus standi to file appeal - Tribunal dismissed appeal holding that appeal not filed by authorized person - Held that - It does not appear that any opportunity was granted to the appellant to satisfy the Tribunal that the same had been filed by an authorised person. Under these circumstances, we set aside the impugned judgment, remit the appeal to Customs, Excise & Service Tax Appellate Tribunal, New Delhi, for fresh consideration after hearing counsel for the parties. It would be for the appellant to satisfy the Tribunal that the appeal has been filed by a duly authorised person - Decided in favour of assessee.

Summary

The Supreme Court of India issued an order setting aside an impugned order and remitting the appeal to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi for fresh consideration. The appellant must prove that the appeal was filed by an authorized person. The Tribunal will decide without influence from the previous order. The appeal was allowed.