Specific authorisation is essential for appeals filed through a power of attorney holder, or the appeal fails on maintainability.

An appeal filed through an agent or power of attorney holder is maintainable only if the memorandum and verification are signed in accordance with the governing rule and the filer has specific authority to act for the appellant. Where the record does not show express authorisation empowering the person who signed and verified the appeals, the procedural requirement is not satisfied. On that basis, the appeals were held not maintainable and were dismissed for non-compliance with Rule 213(2)(a) of the Central Excise Rules.

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Issues: Whether appeals filed through a power of attorney holder without specific authorisation and signature compliance under the relevant rule were maintainable.

Analysis: The appeal memorandum and verification were required to be signed by the individual appellant or, if absent from India, by a person duly authorised on the appellant's behalf. The record did not show any specific authority empowering the person who filed the appeals. In the absence of such specific authorisation, the procedural requirement under the rule was not satisfied.

Conclusion: The appeals were not maintainable and were dismissed for non-compliance with Rule 213(2)(a) of the Central Excise Rules.

Ratio Decidendi: An appeal filed through an agent or power of attorney holder is valid only when the appellant's specific authorisation satisfies the statutory signing and verification requirements.

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