https://www.taxtmi.com/caselaws?id=42659 Procedural rules governing departmental appeals must be construed purposively to advance the object of the Act and prevent frivolous appeals, not to defeat the right of appeal on a technicality. Where the record shows that the competent officer applied his mind and duly authorised the appeal, substantial compliance with the requirement of an attested direction is sufficient. On that basis, the appeal filed under the Collector's direction was competent, and the Tribunal's dismissal for alleged non-compliance with Rule 9(2) was unsustainable. en-us Mon, 19 Mar 1990 00:00:00 +0530 Mon, 21 Jul 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42659 Procedural rules governing departmental appeals must be construed purposively to advance the object of the Act and prevent frivolous appeals, not to defeat the right of appeal on a technicality. Where the record shows that the competent officer applied his mind and duly authorised the appeal, substantial compliance with the requirement of an attested direction is sufficient. On that basis, the appeal filed under the Collector's direction was competent, and the Tribunal's dismissal for alleged non-compliance with Rule 9(2) was unsustainable. Case-Laws Central Excise Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42659