2009 (9) TMI 409 - HC - Central Excise

Authority not authorized for signing- The petitioner has approached this Court against the order whereby the appeal preferred by the petitioner herein has been dismissed on the ground that the authority who signed the appeal memo was not authorised. Signing of appeal memo by a person who is not authorised at the highest would amount to an irregularity and not illegality. Held that- . It will always be open to the petitioner if aggrieved by the order of the Commissioner to assail the order before this Court in the exercise of its extraordinary jurisdiction.With the above observation the petition is disposed of.

Summary

The Bombay High Court dismissed the petitioner's appeal due to unauthorized signing of the appeal memo, which was considered an irregularity, not illegality. The Court did not set aside the order as the appeal itself may not have been maintainable. The petitioner can challenge the Commissioner's order in the High Court if aggrieved. The petition was disposed of with these observations.