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TMI Blog2015 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the company or not. Such issues must necessarly be gone into by the Tribunal only for the purposes of ascertaining as to whether the appeal on behalf of the company has been filed by a competent person or not and nothing beyond it. Any other inter se dispute between the two Directors of the Company had not be examined by the Tribunal. Tribunal has misdirected itself in dismissing the appeal only on the ground that a dispute has been raised with regard to the correctness or otherwise of the resolution said to have been made in favour of Pramod Kumar Goyal in the matter of filing of the appeal. The Tribunal must adjudicate upon the said issue on the basis of the material brought on record before it and must decide as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. It was stated that Mr. Goyal is not authorised to file the appeal as there was no resolution of the Board of the company authorising him to do so. The stand so taken by the intervener Lalit Agarwal was challenged by Sri Pramod Kumar Goyal, the Director who had filed the appeal on the ground that he had a valid authorisation from the Board in terms of the resolution, a copy whereof was produced before the Tribunal. The Tribunal only after noticing the aforesaid two facts has decided to dismiss the appeal along with misc. applications and interim stay application on the ground that it cannot act as a civil court and cannot examine the inter se dispute between the two directors. It is against this order the present excise appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company or not. Such issues must necessarly be gone into by the Tribunal only for the purposes of ascertaining as to whether the appeal on behalf of the company has been filed by a competent person or not and nothing beyond it. Any other inter se dispute between the two Directors of the Company had not be examined by the Tribunal. We are, therefore, of the opinion that in the facts of the case, the Tribunal has misdirected itself in dismissing the appeal only on the ground that a dispute has been raised with regard to the correctness or otherwise of the resolution said to have been made in favour of Pramod Kumar Goyal in the matter of filing of the appeal. The Tribunal must adjudicate upon the said issue on the basis of the material bro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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