2005 (10) TMI 444

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...., for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Shri K. K. Banerjee, learned Advocate for the applicant/appellant company. In the impugned Order, the appeal filed by them before the Commissioner (Appeals), has been dismissed on the ground that the appeal has been signed by the Customs House Agent. The Commissioner (Appeals) has held that C.H.A. has no power to sign a....

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....Banerjee also submits that these powers have been further delegated by the Deputy General Manager (Commercial) to the Manager and the Manager has further been delegated to the C.H.A. In view of this, he submits that the impugned Order may be set aside. 2. Heard Shri A. Raha. learned S.D.R. for the Revenue. He submits that the delegation of powers cannot further be delegated. This is an acc....