https://www.taxtmi.com/caselaws?id=50918 An appeal filed through an agent or power of attorney holder is maintainable only if the memorandum and verification are signed in accordance with the governing rule and the filer has specific authority to act for the appellant. Where the record does not show express authorisation empowering the person who signed and verified the appeals, the procedural requirement is not satisfied. On that basis, the appeals were held not maintainable and were dismissed for non-compliance with Rule 213(2)(a) of the Central Excise Rules. en-us Fri, 17 Aug 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50918 An appeal filed through an agent or power of attorney holder is maintainable only if the memorandum and verification are signed in accordance with the governing rule and the filer has specific authority to act for the appellant. Where the record does not show express authorisation empowering the person who signed and verified the appeals, the procedural requirement is not satisfied. On that basis, the appeals were held not maintainable and were dismissed for non-compliance with Rule 213(2)(a) of the Central Excise Rules. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50918