2000 (7) TMI 367

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..... nis, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - When this application for early hearing was argued, Shri A.V. Phadnis ld. Counsel for the Respondents submitted that the appeal itself was not maintainable. We have examined the grounds advanced by him. The authorization refers to the order-in-appeal dated 31-8-1999 and says that this order deals with the appeal file .....

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..... hus, the statements made in the Form E.A.3 are different from the statements made in the appeal papers in the statements of facts and grounds of appeal. It is clear that the authorisation given by the Commissioner is without application of mind. In view of the infirmity pointed out by the ld. Counsel of the Respondents, we find the appeal as not maintainable and dismiss the same.
Case laws, De .....

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