2001 (10) TMI 227

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..... nst the order-in-original of the Additional Commissioner had been dismissed by the Commissioner of Central Excise (Appeals) through the impugned order by observing as under - "Since in the above appeal, the appellants have not signed the grounds of appeal and the Form of Verification as per the provisions of Rule 213(2) and the same has been signed by Shri S.N. Srivastava, Counsel, whom the appe .....

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..... t a fatal for throwing away their appeals on that technical ground without hearing them. Therefore, on the face of it, we are of the opinion that the order of the Commissioner (Appeals) is bad in law. The Commissioner (Appeals) should have in the interest of justice given the appellants an opportunity to remove the defect, by putting their signatures on the memo of appeals and the Verification, es .....

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