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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        1986 (9) TMI 195 - AT - Central Excise

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        Lack of authorisation and limitation bar made the appeal non-maintainable and liable to rejection. A clearing agent cannot maintain an appeal without authority from the importer, and an appeal filed beyond the prescribed limitation period without any ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Lack of authorisation and limitation bar made the appeal non-maintainable and liable to rejection.

                              A clearing agent cannot maintain an appeal without authority from the importer, and an appeal filed beyond the prescribed limitation period without any request for condonation of delay is liable to rejection. On the facts stated, the agents admittedly lacked authorisation to file the appeal, and the delay was unaccompanied by any condonation request. The order of the Collector (Appeals) therefore disclosed no infirmity, and the appeal was rejected for want of authority as well as limitation.


                              Issues: Whether the appeal was maintainable in the absence of authority from the importer and whether it could survive when filed beyond limitation without any request for condonation of delay.

                              Analysis: The clearing agents admittedly had no authorisation from the importer to file the appeal. The appeal was also filed beyond the prescribed period of limitation, and no request for condonation of delay had been made. In these circumstances, no infirmity was shown in the order of the Collector (Appeals).

                              Conclusion: The appeal was not maintainable and was liable to be rejected on the ground of want of authority as well as limitation.

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