1999 (10) TMI 155

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent. [Order]. When this application was called out Shri Deepak Kumar, pointed out that the appeal memorandum was signed by the Customer Support Manager of the appellant company. He stated that in terms of Rule 8 (3) of the CEGAT (Procedure) Rules, 1982, the appeal could be signed and verified only by the Principal Officer of a Company who was specifically authorised to sign .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral Excise Rules 1944 r/w 216 (3). It is given in the cited judgment that this term is not defined in the Central Excise legislation. The Tribunal in that case examined the definition of this term in Section 2(35) of the I.T. Act 1961 and held the signatory before them was an authorised signatory. In the cited case, the signatory was Claims Manager. In the present case he is the Customer Support M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... format and manner. He refers to Section 2 (g) of the Central Excise Act, 1944 which defines prescribed as by rules made under this Act. It is his submission that where the Rule speaks of Principal Officer and does not require a specific authorisation for him to exercise his authority to sign appeal, such non production of authority even though the authorities are prescribed in subordinate set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X