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TMI Blog2009 (6) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... B.L. Narsimhan, Advocate, for the Appellant. S/Shri S.K. Panda, Jt. CDR and Vijay Kumar, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - When the matter was called, ld. SDR raised a preliminary objection on the maintainability of the appeal itself. 2. Heard both sides extensively on the preliminary objection. 3. According to the Revenue, the appeal memorandum and the stay application have been signed by one Shri Santosh Khandelwal, Dy. General Manager (Commercial). He submits that according to Rule 8 of the CESTAT (Procedure) Rules, 1982, "every memorandum of appeal/application/cross objection shall be signed and verified by the appellant/ applicant/ respondent or the Principal officer duly authorized to sign memorandum of appeal/application/ cross objection. The appellant/applicant/respondent or the consultant or Advocate detailed by them shall certify as true the documents placed before the Tribunal." He submits that no evidence has been produced or placed on record to show that the said Khandelwal is the Principal Officer authorized to sign the appeal memorandum and the stay applications. He relies on the decision of the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) A memorandum of appeal to the Tribunal shall be in the relevant form and shall be presented by the appellant in person or by an agent to the concerned officer, or sent by, registered post addressed to the concerned officer: Provided that the appellant may, in case of urgency or for other sufficient reason, present or send the appeal to the concerned officer of the Bench nearest to him, even though the matter relates to a different Bench; and in such a case the officer receiving the appeal shall, as soon as may be, forward it to the concerned officer of the appropriate Bench. …………………………………………………….. Explanation 2 to Rule 6. - In this Rule, "concerned officer" in relation to a Bench means the Registrar, Assistant Registrar or any other officer authorized to receive appeals falling within the jurisdiction of that Bench as defined by the President from time to time. Rule 8 - Contents of a memorandum of appeal. - (1) Every Memorandum of Appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. (2)…………………………………………. (3) Every Memorandum of appeal/ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not the categorical case of the Department that Shri Khandelwal is not the Principal Officer. It is a case of the Department that no authorization mentioning Shri Khandelwal as Principal officer has been filed alongwith the appeal memorandum. From a reading of the Rule 8(3), we find that the appeal memorandum etc. requires to be signed by the Principal Officer authorized by the Company. However, there is no requirement that the authorization from the Board of Directors should be submitted along with the appeal memorandum. It is not to say that anybody can file appeal memorandum or the application on behalf of any company, who is not a Principal officer. If there is any evidence that somebody has impersonated as Principal officer, or an unauthorized person has filed the appeal wrongly, certainly the consequences follow. If Registry has done their job and listed the stay petitions, preliminary objection merely based on doubts entertained by the Department without indicating the basis for such doubt is not acceptable. We find in this particular case from the available record that the said Shri Khandelwal was one, who has filed application on behalf of the Company for registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2 In the said case, the Tribunal noting the specific provision of the Rule 9(2) rejected the appeal of the Department on the ground that copy of the direction of the Collector was not filed. 9.3 The Hon'ble Supreme Court allowed the appeal of the Department with the following observations:- 3. Having regard to the purpose of these rules as we conceive it, namely, to ensure that there was an application of mind to the points in respect of which the question for filing an appeal arose and that the appeal was duly authorised by the Collector, and was filed by the person authorized by the Collector, and was filed by the person authorised by the Collector in order to ensure that frivolous and unnecessary appeals are not filed, we are of the opinion that in the present context and in view of the terms of the rules and the purpose intended to be served the appeal was competent and was duly filed in compliance with the procedure as enjoined by the rules. It has to be borne in mind that the rules framed therein were to carry out the purposes of the Act. By reading the rules in the manner canvassed by Dr. Pal, counsel for the respondent, before us which had prevailed over the trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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