https://www.taxtmi.com/caselaws?id=179304 The Court set aside the Tribunal's order dismissing the appeal under Section 86(2A) of the Finance Act, 1994, due to lack of proper authorization. It held that the Tribunal should have allowed the appellant an opportunity to rectify the procedural defect by showing authorization from the Committee of Commissioners. The matter was remitted back to the Tribunal for further consideration, with directions to hear the appeal on merits if the defect is corrected. No costs were awarded in this decision. en-us Thu, 28 Jun 2012 00:00:00 +0530 Fri, 13 May 2016 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179304 The Court set aside the Tribunal's order dismissing the appeal under Section 86(2A) of the Finance Act, 1994, due to lack of proper authorization. It held that the Tribunal should have allowed the appellant an opportunity to rectify the procedural defect by showing authorization from the Committee of Commissioners. The matter was remitted back to the Tribunal for further consideration, with directions to hear the appeal on merits if the defect is corrected. No costs were awarded in this decision. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179304