9911796707
TMI Blog2012 (11) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... d. represented by its Director Shri Manik Chand Ranka. There is no representation for the appellant despite notice, nor any request of theirs for adjournment. 2. The original authority had denied refund of Special Additional Duty to the extent of Rs. 3,08,566/-. Aggrieved, one Shri L. Satish Kumar, CA, preferred an appeal in the name of the above company to the Commissioner of Customs (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed thus: The appellate commissioner in the impugned order states that Shri L. Satish Kumar has filed the appeal as chartered accountant. This is a wrong statement as the appeal is signed as authorized representative as can be seen from the verification made by the appellant. The appellant has not produced a copy of the memo of appeal filed with the Commissioner (Appeals), to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that the chartered accountant fitted in the meaning of principal officer. The very fact with the present appeal of the company has been filed by one of its directors would indicate that the appellant has become wiser after noting the relevant provisions of the CESTAT (Procedure) Rules 1982, which also require an appeal of any company to be filed by its principal officer . 4. In the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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