2008 (5) TMI 497

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..... s application for condonation of delay is filed by the Revenue on the ground that they have filed wrong authorization while filing the appeal before the registry. On perusal of the application and after hearing both sides, I find that this application for condonation of delay is totally misdirected as there is no appeal filed along with this authorization. As such, the application for condonation .....

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..... al charge and coming to such conclusion dismissed the appeal. 3. Considered the submissions made by both sides and perused the records. 4. I find from the records that the authorization filed along with the appeal is indeed signed by the same Commissioner holding additional charge as Committee of Commissioners. Further it is noticed that the entire authorization is faulty as there is no date o .....

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