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TMI Blog2024 (6) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... he name and designation of person who can sue or be sued for or on behalf of the Company, need not necessarily require a Board Resolution to represent the company every time the Company as a legal person and, therefore, the observation of the Commissioner (Appeals) with reference to Rule, 3(2)(C) of the Central Excise Appeals Rules, 2001 that prescribes for verification to be made by Principal Officer filing the appeal can t be said to have made it obligatory for the Principal Officer to submit Board Resolution alongwith his/her signature. Be that as it may, as could be revealed from appeal memo, learned Commissioner (Appeals) had never sought copy of such Board Resolution though, it had specifically asked the Appellant to submit notarised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai South vide Final Order No. 85414/2024, argued that disregarding provision contained in Section 35(A)(4) of the Central Excise Act, equally applicable to Service Tax matters and after conclusion of hearing, learned Commissioner (Appeals) had dismissed the appeal on the ground that authorised signatory who filed the appeal, on behalf of M/s. Anlage Infotech (India) Pvt. Ltd. i.e. Appellant Company, had not produced the Board Resolution copy and authorisation letter before him to file the appeal and therefore, the order is unsustainable in law, since no observation is made on the merit of the appeal for which they seek early hearing of the appeal before this Tribunal to ensure natural justice and to comply with provision contained in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 1994 that prescribes filing of appeal to the Commissioner of Central Excise (Appeals) by any person aggrieved by any decision or order of an Adjudicating Authority . Therefore, Appellant being a private limited company, who must have obtained registration from the Registrar of Companies by providing the name and designation of person who can sue or be sued for or on behalf of the Company, need not necessarily require a Board Resolution to represent the company every time the Company as a legal person and, therefore, the observation of the Commissioner (Appeals) with reference to Rule, 3(2)(C) of the Central Excise Appeals Rules, 2001 that prescribes for verification to be made by Principal Officer filing the appeal can t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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