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    <title>2015 (1) TMI 1132 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the ld. Commissioner (Appeals) for a fresh decision, setting aside the impugned order. The Tribunal held that the person authorized by the company under a resolution should be considered the &quot;principal officer&quot; for filing appeals, even without specific authorization. The appeal was found maintainable, waiving the pre-deposit requirement, and proceeding for disposal with the consent of both parties.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the ld. Commissioner (Appeals) for a fresh decision, setting aside the impugned order. The Tribunal held that the person authorized by the company under a resolution should be considered the &quot;principal officer&quot; for filing appeals, even without specific authorization. The appeal was found maintainable, waiving the pre-deposit requirement, and proceeding for disposal with the consent of both parties.</description>
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