https://www.taxtmi.com/caselaws?id=51831 A memorandum of appeal before the Tribunal must be signed and verified by the appellant or a duly authorised principal officer under the procedural rules, and credible proof of that authority is essential. Where the authorisation is doubtful, produced belatedly, or unsupported by company records, and the verification and vakalatnama are also defective, the filing is treated as not properly instituted. The cited precedent on appeals before the Commissioner (Appeals) did not cure these defects for a Tribunal appeal, so the appeal was held not maintainable and the stay petition failed. en-us Wed, 22 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51831 A memorandum of appeal before the Tribunal must be signed and verified by the appellant or a duly authorised principal officer under the procedural rules, and credible proof of that authority is essential. Where the authorisation is doubtful, produced belatedly, or unsupported by company records, and the verification and vakalatnama are also defective, the filing is treated as not properly instituted. The cited precedent on appeals before the Commissioner (Appeals) did not cure these defects for a Tribunal appeal, so the appeal was held not maintainable and the stay petition failed. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51831