https://www.taxtmi.com/caselaws?id=73334 Section 50(3) of the Finance (No. 2) Act, 1980 was applied to transitional appeals so that filing time ran from communication of the order, not the shorter period contended for, and the appeal was treated as in time. Authority to sign and present the memorandum was accepted where the Claims Manager acted under the company's power of attorney and was treated as a competent officer under the relevant procedural and tax law principles. On the merits, where the controversy was already covered by the Calcutta High Court in the company's own case and earlier Tribunal rulings on identical facts, the penalty could not be sustained and refund relief followed if the penalty had been paid. en-us Tue, 22 Nov 1983 00:00:00 +0530 Tue, 31 May 2011 11:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73334 Section 50(3) of the Finance (No. 2) Act, 1980 was applied to transitional appeals so that filing time ran from communication of the order, not the shorter period contended for, and the appeal was treated as in time. Authority to sign and present the memorandum was accepted where the Claims Manager acted under the company's power of attorney and was treated as a competent officer under the relevant procedural and tax law principles. On the merits, where the controversy was already covered by the Calcutta High Court in the company's own case and earlier Tribunal rulings on identical facts, the penalty could not be sustained and refund relief followed if the penalty had been paid. Case-Laws Central Excise Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73334