2006 (11) TMI 203

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..... sfy the Tribunal that the same had been filed by an authorised person. Under these circumstances, we set aside the impugned judgment, remit the appeal to Customs, Excise & Service Tax Appellate Tribunal, New Delhi, for fresh consideration after hearing counsel for the parties. It would be for the appellant to satisfy the Tribunal that the appeal has been filed by a duly authorised person - Dec .....

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..... after hearing counsel for the parties. It would be for the appellant to satisfy the Tribunal that the appeal has been filed by a duly authorised person. We express no view one way or the other. The decision on this issue would be rendered by the Tribunal without influenced by the order dated 12th July 2005. It would be open to the Tribunal to grant opportunity to the appellant to file appropriat .....

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