https://www.taxtmi.com/caselaws?id=94027 Appeals under the Central Excise Act were required to rest on a properly signed and valid authorisation by the Commissioner. A mere photostat copy of an authorisation, without the Commissioner's signature, was treated as insufficient to sustain maintainability, and the defect was held fatal. Continued failure to comply with notices seeking correction reinforced the procedural lapse. The Tribunal accordingly found that the departmental appeals had not been validly instituted and dismissed them for want of proper authorisation. en-us Mon, 28 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94027 Appeals under the Central Excise Act were required to rest on a properly signed and valid authorisation by the Commissioner. A mere photostat copy of an authorisation, without the Commissioner's signature, was treated as insufficient to sustain maintainability, and the defect was held fatal. Continued failure to comply with notices seeking correction reinforced the procedural lapse. The Tribunal accordingly found that the departmental appeals had not been validly instituted and dismissed them for want of proper authorisation. Case-Laws Central Excise Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94027