2008 (9) TMI 268

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..... ntion that these defects were not intimated to the appellant, when they appeared for personal hearing. Since the defects, are curable one and can be corrected, Commissioner (Appeals), should reconsider the issue after granting an opportunity of personal hearing to the appellant and also after giving sufficient time for filing proper authorization for signing the appeal memorandum - appeals are all .....

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..... missed the appeal on a technical ground and has not given any findings on the merit. It is his submission that the impugned orders passed by the learned Commissioner (Appeals) indicate that the appeals filed by M/s. Alfa Laval Separation, Sweden, are not correct as they are not being signed by the principal officer of the company and the appeal memorandum is signed by some person, whose name and d .....

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..... Ltd. and not by M/s. Alfa Laval Separation, Sweden, which indicates that the appeals have been filed by the Alfa Laval India Ltd. We find strong force in the learned Counsel's contention that these defects were not intimated to the appellant, when they appeared for personal hearing. Since the defects, on which the appeals have been dismissed, are curable one and can be corrected, we are of the con .....

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