https://www.taxtmi.com/caselaws?id=3231 The High Court found the Tribunal's dismissal of the revenue's appeal based on improper representation and authorization to be erroneous. The Court considered the defects as curable and not fatal, emphasizing the need for the Tribunal to permit rectification. Regarding the authorization granted by the Commissioner of Central Excise, the Court criticized the Tribunal for being hyper-technical and remanded the matter for fresh consideration, directing the Tribunal to allow rectification of any defects and proceed in accordance with the law. en-us Tue, 30 Oct 2007 00:00:00 +0530 Sat, 03 Oct 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3231 The High Court found the Tribunal's dismissal of the revenue's appeal based on improper representation and authorization to be erroneous. The Court considered the defects as curable and not fatal, emphasizing the need for the Tribunal to permit rectification. Regarding the authorization granted by the Commissioner of Central Excise, the Court criticized the Tribunal for being hyper-technical and remanded the matter for fresh consideration, directing the Tribunal to allow rectification of any defects and proceed in accordance with the law. Case-Laws Central Excise Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3231