1999 (10) TMI 155

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....Advocates, for the Appellant. Shri Deepak Kumar, SDR, for the Respondent. [Order]. -  When this application was called out Shri Deepak Kumar, pointed out that the appeal memorandum was signed by the Customer Support Manager of the appellant company. He stated that in terms of Rule 8 (3) of the CEGAT (Procedure) Rules, 1982, the appeal could be signed and verified only by the Principa....

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....ns. The wording "Principal Officer" occurs in Rule 213 (2) (c) of the Central Excise Rules 1944 r/w 216 (3). It is given in the cited judgment that this term is not defined in the Central Excise legislation. The Tribunal in that case examined the definition of this term in Section 2(35) of the I.T. Act 1961 and held the signatory before them was an authorised signatory. In the cited case, the sign....

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....1B (6) speaks of the format and verification of the appeal as in the "prescribed" format and manner. He refers to Section 2 (g) of the Central Excise Act, 1944 which defines "prescribed" as by rules made under this Act. It is his submission that where the Rule speaks of Principal Officer and does not require a specific authorisation for him to exercise his authority to sign appeal, such non produc....