https://www.taxtmi.com/article/detailed?id=622 Departmental appeals to the Appellate Tribunal under the Finance Act require strict procedural compliance: valid authorization by duly constituted committees or empowered officers, filing in Form ST-7 with specified copies of orders and Board directions, and presentation within a three-month period (subject to condonation for sufficient cause). Authorization must derive from statutory appointment or Board notification and should specify reasons where the committee differs; improper delegation, absent gazette appointment, inconsistent authorization formats, or inadequate reasons jeopardize maintainability. en-us Thu, 31 Dec 2009 00:00:00 +0530 Wed, 05 Jan 2011 15:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=622 Departmental appeals to the Appellate Tribunal under the Finance Act require strict procedural compliance: valid authorization by duly constituted committees or empowered officers, filing in Form ST-7 with specified copies of orders and Board directions, and presentation within a three-month period (subject to condonation for sufficient cause). Authorization must derive from statutory appointment or Board notification and should specify reasons where the committee differs; improper delegation, absent gazette appointment, inconsistent authorization formats, or inadequate reasons jeopardize maintainability. Articles Service Tax Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=622