2014 (1) TMI 1214

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....Verma For the Respondent : Vinod Kant ORDER This appeal is by a Director of Raj Ratan Industry Limited who is aggrieved by the dismissal of a rectification application by the judgment of the Tribunal dated 21 June 2013. The Tribunal, by a common order, dismissed both the rectification applications filed by the Company and the Director, who is the appellant in the present appeal. By the ju....

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....ther by the appellant, who was its Director. Both the appeals were disposed of by permitting the Company and the Director to file rectification applications since it was submitted that Vijay Agarwal, who had received a copy of the order of the adjudication, was not an authorised representative within the meaning of Section 37-C. The Tribunal dealt with both the rectification applications while dis....

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.... paragraph 3 of the rectification application filed by the appellant. In this regard, reliance has placed on a judgment of a Division Bench of this Court in R.K. Agarwal Vs. CESTAT, New Delhi reported in 2008 (221) E.L.T. 486 (Alld.) in support of the submission that an authorised signatory who has received an adjudication order on behalf of the Company, which is an assessee, may not necessarily b....