2009 (4) TMI 622

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.... Shri Sansar Chand, DR, for the Respondent. [Order]. -  There is preliminary objection from Revenue after so many days of passing of the stay order on 23-1-08. Ld. DR submits that the appeal itself is fatal for no authorisation of the authorised signatory. He also submits that authorised representative has not put the date under his signature. He draws attention to the appeal memo as ....

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....gned by Shri Mukesh and Shri Arvind Sharma, this required to go through the first appellate order to ascertain whether any of these two persons represented the appellant before the learned first Appellate Authority. 4. Para 4 of the Appellate order shows that Shri Arvind Sharma, Advocate had appeared before Appellate Authority below. It is established rule that an appeal is continuation of....

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....ed by Shri Mukesh. Once it is established that Shri Mukesh is authorised signatory to appoint Shri Arvind Sharma that will resolve the doubt of Revenue. Ld. Counsel having undertaken to file the authorisation, duly executed that should be done next week. 5. In the meantime, stay order having been passed on 23-1-08 and Shri Arvind Sharma having been on record, the appellant cannot, be denie....