2024 (4) TMI 1135

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....Member (Judicial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Vinay S. Sejpal, Advocate & Ms. Sanya Bhatia, C.A. For the Respondent : Shri A.K. Srivastava, Assistant Commissioner, Authorised Representative. ORDER PER: BENCH We have heard from both the sides on the early-hearing application. 2. Learned Counsel for the Appellant submits that refe....

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....al memo to its relevant page no. 52 and page no. 140, respectively he further submits that signature and seal of the Director of the Appellant Company as authorized signatory is distinctly available at the end of the appeal memo whereas the findings of the Commissioner (Appeal) at para-19 relates to some other name Mr. Sindhu Loyal as the signatory and the same is not based on fact on record, for ....