2009 (9) TMI 409

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..... 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 extraordinar .....

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..... ibunal would require to be set aside in the normal course. 3. In the instant case, however, we do not propose to set aside the order on that count. The issue is whether an appeal itself lay before the Commissioner of Appeals who has allowed the appeal against which the appeal was preferred before the Tribunal. In A.S. Vasan & Sons v. Union of India, 2009 (238) E.L.T. 217 (Bom.), in a case of reje .....

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