2001 (8) TMI 440
X X X X Extracts X X X X
X X X X Extracts X X X X
....rg, Advocate, for the Appellant. Shri D.N. Choudhary, SDR, for the Respondent. [Order]. - Shri Bipin Garg, ld. Advocate submits that the appellants have filed eight appeals alongwith eight stay petitions. He submits that out of eight appeals three appeals have been listed for admission and five appeals have been listed for disposal of stay petitions as short matter. He submits that ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e appeals are sent back to the Commissioner (Appeals). 3. On careful consideration of the submissions made by the ld. Counsel, I find that the ld. Counsel was authorised to file the appeals on behalf of the appellants. I note that Rule 213 no doubt provides that the appeals should be signed by the appellants. Since the non-signing of the appeals was a curable defect at least a notice or de....
TaxTMI