Appeals in CEGAT - proper authorisation - instructions - Central Excise - 560/56/2000

Circular No. 560/56/2000-CX dated the 30th November, 2000 Appeals in CEGAT - proper authorisation - instructions Sir/Madam, I am directed to invite your attention to Board's circular no. 413/46/98-CX dated 6.8.98 issued from F.No. 390/120/98-JC requiring the Commissioners to themselves examine the authorisation letters issued by them so that there is no occasion for CEGAT to dismiss the revenue appeals on technical ground. In spite of the above, it has come to the notice of Board that departmental appeals continue to be dismissed on the ground that there was no proper authorisation by the concerned commissioner. 2. It is a sad reflection on our working that despite clear provisions of law and repeated instructions of the board, adequate care or precaution is not being taken by the Commissioners in this regard, resulting in dismissal of our appeals on technical grounds, without considering the merits of the case. 3. Board once again directs all Commissioners to themselves examine the Authorisation letters and to ensure that the authorisation is correct and proper in all respects. No occasion should arise when revenue appeal gets dismissed for want of proper authorisation. As far as possible the Commissioners should themselves sign the EA-3 or CA-3, the Verification report etc. which would automatically obviate the need for giving any authorisation. Note:- see 1. Cir. No.612/03/2002-CX, dt. 17/01/2002 2. CIR NO.710/26/2003-CX, DT.23/04/2003