1999 (10) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that the appeal memorandum signed by the Customer Support Manager of the appellant company was valid, as the Manager was considered the Principal Officer authorized to sign. The Tribunal referred to a previous judgment and noted that the term "Principal Officer" was not defined in the Central Excise legislation. The appeal was deemed to be signed in the proper manner, and the Stay Application was scheduled for a hearing on 13-10-1999.