https://www.taxtmi.com/caselaws?id=167348 A defective memorandum of appeal and stay application, if not signed by the company's principal officer, may still be cured by amendment where sufficient cause is shown and the filing was made with the company's knowledge and authority. The Tribunal treated the omission to sign and verify as a procedural defect rather than a fatal irregularity, relying on its power to permit amendment under the Tribunal (Procedure) Rules and by analogy with Order VI Rule 14 of the Code of Civil Procedure. The defect was therefore held curable, and the appellant was directed to obtain the principal officer's signature and regularise the appeal. en-us Thu, 23 May 1985 00:00:00 +0530 Wed, 17 Dec 2014 11:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167348 A defective memorandum of appeal and stay application, if not signed by the company's principal officer, may still be cured by amendment where sufficient cause is shown and the filing was made with the company's knowledge and authority. The Tribunal treated the omission to sign and verify as a procedural defect rather than a fatal irregularity, relying on its power to permit amendment under the Tribunal (Procedure) Rules and by analogy with Order VI Rule 14 of the Code of Civil Procedure. The defect was therefore held curable, and the appellant was directed to obtain the principal officer's signature and regularise the appeal. Case-Laws Central Excise Thu, 23 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167348