1986 (1) TMI 358

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....K. Ajwani, SDR, for the Respondent. [Order per : S. Duggal, Member (J)]. -  On the appeal being taken up, Shri P.K. Ajwani, SDR raised a preliminary point that the appeal is being filed before the Tribunal as against the order-in-appeal No. S30/27/82-AP, dated 25-11-82, passed by the Collector of Customs and Central Excise, Cochin is not signed by the person competent to sign the same i....

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.... is the Principal Officer of the said Company. It is clear from the title of the appeal that the appellant is a Private Limited Company. Shri Jagdish Kumar also confirms this fact. As stated, under the Statutory Rules the only person competent to sign and verify this appeal was a Principal Officer of the Company. Shri Jagdish Kumar is not even an employee of the Company, much less a Principal Offi....