2001 (9) TMI 189

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..... ogether. Both sides agree that the issue in all these seven appeals decided upon by the ld. Commissioner (Appeals) is the same. The issue is whether non signing of the appeal by the appellant is a condonable action or not. 2. The facts of the cases in the above seven appeals are that the appeal were filed on behalf of the appellants and were signed by the Counsel only. In terms of Rule 213 of Cen .....

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..... rable defect to the notice of the appellant. In these circumstances, I waive pre-deposit in all these cases. In all these cases, therefore, I consider these appeals to be fit cases for remand. The matters are, therefore, remanded to the Commissioner (Appeals) for getting the appeals signed by the appellants themselves and then to pass appropriate orders after considering the case for approate orde .....

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