2024 (12) TMI 56

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..... erious defect based upon which the Appeal or the Rectification Application could have been rejected. Similar objections were made by the same officer rejecting about less than hundred matters on the alleged ground of defective resolutions. In DELPHI WORLD MONEY LTD. VERSUS THE UNION OF INDIA, THE COMMISSIONER (APPEALS-II) CGST CENTRAL EXCISE, MUMBAI, COMMISSIONER OF CGST AND CENTRAL EXCISE, RANGE .....

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..... second Respondent rejecting the Petitioner s Appeal and Rectification Application on the ground that the board resolution filed along with the Appeal memo was defective. 4. We have perused the resolution and we do not agree that there is any serious defect based upon which the Appeal or the Rectification Application could have been rejected. 5. Besides, we have dealt with similar objections made .....

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