TaxTMI 
TaxTMI 
2009 (6) TMI 68
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....tion/ cross objection. The appellant/applicant/respondent or the consultant or Advocate detailed by them shall certify as true the documents placed before the Tribunal." He submits that no evidence has been produced or placed on record to show that the said Khandelwal is the Principal Officer authorized to sign the appeal memorandum and the stay applications. He relies on the decision of the Tribunal in the case of Philips India Ltd. v. Collector of Central Excise, Mumbai, [2003 (154) E.L.T. 234 (T)] in which, taking into account discrepancies like Vakalatanam not bearing a date, verification of the stay application not bearing a date, and the other defects like back-dated authorization appeal and stay petition were held not maintainable. He also relies on the decision of the Tribunal in the case of Chandra Tobacco Ltd. v. CCE, New Delhi reported in 2005 (180) E.L.T. 465 (Tribunal-Chennai) in which taking note of the Board's resolution authorizing one Shri T.R. Thyagarajan Mudaliar as Additional Director only till the date of next Annual General Meeting held that he had no locus standi to file an application for restoration of appeal decided. He also fairly submits that such ommiss....
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....alling within the jurisdiction of that Bench as defined by the President from time to time. Rule 8 - Contents of a memorandum of appeal. - (1) Every Memorandum of Appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. (2)…………………………………………. (3) Every Memorandum of appeal/application/Cross-objection shall be signed and verified by the appellant /applicant/ respondent or the Principal Officer duly authorized to sign Memorandum of appeal/application/ Cross-objection. The appellant/applicant/respondent or the Consultant or Advocate retained by them shall certify as true the documents produced before the Tribunal. Rule 9 - What do accompany memorandum of appeal? (1) Every Memorandum of Appeal required to heard by a two member bench shall be filed in quadruplicate and shall be accompanied by four copies, one of which shall be a certified copy of the order appealed against in the case of an appeal against the original order passed by the Additional Commissioner of Commissioner of Excise or Customs and where such an order has ....
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....r, or an unauthorized person has filed the appeal wrongly, certainly the consequences follow. If Registry has done their job and listed the stay petitions, preliminary objection merely based on doubts entertained by the Department without indicating the basis for such doubt is not acceptable. We find in this particular case from the available record that the said Shri Khandelwal was one, who has filed application on behalf of the Company for registration as a service tax assessee before the Excise Authorities; he has been regularly filing Service Tax Returns; he has appeared before the Commissioner during the personal hearing in the adjudication proceedings; he has signed the appeal memorandum and he has also signed the applications for stay. 8. Under these circumstances, we are not able to find any basis whatsoever for the doubt entertained by the Department and, therefore, we find no basis for the preliminary objection. 9.1 The Hon'ble Supreme Court in the case of Collector of Central Excise v. Berger Paints Ltd. (supra) considered similar issue, where the appeal filed by the Department without enclosing an attested copy of the order containing direction of the Collector fo....
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....of the opinion that in the present context and in view of the terms of the rules and the purpose intended to be served the appeal was competent and was duly filed in compliance with the procedure as enjoined by the rules. It has to be borne in mind that the rules framed therein were to carry out the purposes of the Act. By reading the rules in the manner canvassed by Dr. Pal, counsel for the respondent, before us which had prevailed over the tribunal, in our opinion, would defeat the purposes of the rules. The language of the relevant Section and the rules as we have noticed, do not warrant such a strained construction. 4. In the aforesaid view of the matter we are of the opinion that the tribunal was in error in dismissing the appeal on the ground that it did. In the premises, the judgment and order of the tribunal cannot be sustained. We accordingly set aside the judgment and order of the tribunal dated 10th November, 1987. Inasmuch as, however, the tribunal has not disposed of the appeal on merits, we remand the mailer to the tribunal for consideration of the appeal on merits and in accordance with law. The appeal herein is disposed of as aforesaid. 9.4 In other words, the....