2000 (10) TMI 755

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....; Smt. Reena Arya, SDR, for the Appellant. S/Shri J.C. Patel and Arun Mehta, Advocates, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This batch of appeals and the applications arise out of the single impugned order. On examination of the authorisation given by the Commissioner, we find that the authorisation under Section 35B of the Central Excise Act has not been ....

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....ure) Rules gives the power to the Tribunal to accept or to allow an appellant to amend the defective memorandum. In a number of appeals filed by this very Commissionerate we have given such a liberty and shown leniency in permitting the amendment but we have not come across an appeal earlier in which the appellant Commissioner did not even bother to issue a signed authorisation. In our view it amo....