https://www.taxtmi.com/caselaws?id=99852 Appeal papers must be filed with valid authorisation and in the prescribed manner, and a mere procedural defect will not save a filing where the authorising document itself is unsigned by the empowered officer. The Tribunal noted that Rule 11 of the CEGAT (Procedure) Rules allows amendment of defective memoranda in appropriate cases, but treated the absence of a signed authorisation under Section 35B of the Central Excise Act as a serious irregularity that could not be cured on these facts. The appeals were therefore not maintainable in their present form and were rejected at the threshold. en-us Tue, 03 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99852 Appeal papers must be filed with valid authorisation and in the prescribed manner, and a mere procedural defect will not save a filing where the authorising document itself is unsigned by the empowered officer. The Tribunal noted that Rule 11 of the CEGAT (Procedure) Rules allows amendment of defective memoranda in appropriate cases, but treated the absence of a signed authorisation under Section 35B of the Central Excise Act as a serious irregularity that could not be cured on these facts. The appeals were therefore not maintainable in their present form and were rejected at the threshold. Case-Laws Central Excise Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99852