https://www.taxtmi.com/caselaws?id=109202 An appeal must be instituted by the authorised officer with a valid signature and supporting proof of competence; otherwise it is procedurally defective and cannot be entertained. Where the appeal memo was only attested by a Superintendent, while the named filer did not sign it and no authorisation order from the competent authority was produced, the filing was treated as unauthorised. On that basis, the Revenue's appeal was held not maintainable. en-us Fri, 15 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109202 An appeal must be instituted by the authorised officer with a valid signature and supporting proof of competence; otherwise it is procedurally defective and cannot be entertained. Where the appeal memo was only attested by a Superintendent, while the named filer did not sign it and no authorisation order from the competent authority was produced, the filing was treated as unauthorised. On that basis, the Revenue's appeal was held not maintainable. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109202