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2024 (6) TMI 993 - AT - Service TaxIssues involved: Interpretation of provisions related to filing appeals on behalf of a company, requirement of Board Resolution for appeal filing, application of Section 35(A)(4) of the Central Excise Act in service tax matters. The Appellant argued that the appeal was dismissed by the Commissioner (Appeals) due to the nonproduction of the Board Resolution authorizing a person to file the appeal on behalf of the company. The Appellant referred to a previous decision and contended that the dismissal was unsustainable in law as it did not consider the merit of the appeal and violated Section 35(A)(4) of the Central Excise Act. The Appellant requested a remand to the Commissioner (Appeals) for a rehearing to ensure natural justice and compliance with the relevant provisions. The Commissioner (Appeals) dismissed the appeal based on the nonproduction of the Company's Board Resolution authorizing the appeal filing. The Appellant argued that as a private limited company, a Board Resolution was not always necessary for representation, especially when the enabling provision in Section 85 of the Finance Act, 1994 allows any person aggrieved by a decision to file an appeal. The Commissioner's requirement for a Board Resolution was deemed unnecessary, as the appeal memo already included other relevant documents as per the Commissioner's request. The Tribunal observed that the Commissioner (Appeals) had dismissed the appeal without considering the merit, which was contrary to the requirements of Section 35(A)(4) of the Central Excise Act. The Tribunal found that the provision applied to service tax matters as well, and thus decided to remand the matter back to the Commissioner for a decision on the appeal's merit in accordance with the relevant provisions. The early hearing application was allowed, and the Commissioner's order was set aside. In conclusion, the Tribunal addressed the issues related to the necessity of a Board Resolution for appeal filing on behalf of a company, the interpretation of relevant provisions, and the application of Section 35(A)(4) of the Central Excise Act in service tax matters. The decision emphasized the importance of considering the merit of an appeal and ensuring compliance with legal requirements for a fair hearing and determination.
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