https://www.taxtmi.com/caselaws?id=74318 A company's appeal signed by an Accounts Officer instead of the principal officer was treated as a curable procedural defect where the appeal itself had been filed within limitation. The verification rules required signature by the authorised principal officer, but the defect did not go to the maintainability of the appeal. A later appeal signed by the Vice-President (Finance), accepted as the principal officer, was allowed to rectify the earlier irregularity, and no separate condonation of delay was required because the original filing was timely. en-us Fri, 24 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74318 A company's appeal signed by an Accounts Officer instead of the principal officer was treated as a curable procedural defect where the appeal itself had been filed within limitation. The verification rules required signature by the authorised principal officer, but the defect did not go to the maintainability of the appeal. A later appeal signed by the Vice-President (Finance), accepted as the principal officer, was allowed to rectify the earlier irregularity, and no separate condonation of delay was required because the original filing was timely. Case-Laws Central Excise Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74318