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TMI Blog2014 (12) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be considered that both the Commissioners have signed the Review order on 5-7-2013 - reliance placed on the decision of the case of CST v. L.R. Sharma [2014 (4) TMI 403 - DELHI HIGH COURT] by the learned AR - Held that: - authorization is undated and the case law relied upon by the learned AR is not relevant to the facts of the present case as in those cases the authorization was granted on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent took an objection to the appeal filed by the Revenue. For that respondent filed a Misc. application to say that appeal is not maintainable before this Tribunal. As per the application filed by the respondent, the contention of the applicant is that the authorization given by the Committee of Commissioner is undated as both the Commissioner have not signed on the authorization. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for treating the appeal as non-maintainable as held by Hon ble High Court of Delhi in the case of CST v. L.R. Sharma [2014 (45) GST 113/44 taxmann.com 390 (Delhi) = 2014 (35) S.T.R. 3 (Del.)] and as held by Hon ble High Court of Chhattisgarh in the case of Union of India v. M/s. Sidhi Vinayak Sponge Iron P. Ltd. vide order dated 18-7-2013 [2015 (323) E.L.T. 267 (Chattisgarh). 3. Heard the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in this case, no date has been mentioned in the authorization. Therefore, as held by this Tribunal in the case of Paswara Papers Ltd. (supra) wherein it has been observed that part of the authorization is yet to be dated therefore such authorization is not being acceptable to law. Admittedly, the authorization is not dated. In these circumstances, relying on the decision of Paswara Papers (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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