2024 (8) TMI 1483

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....ard. Upon mentioning, taken on production board. 2 This petition has been filed challenging an order-in-appeal dated 18th July 2024. 3 The only ground on which the order-in-appeal dated 18th July 2024 dismissing petitioner's appeal was passed is that petitioner has not filed the Board Resolution authorising the Authorised Signatory who verified the appeal. Admittedly, petitioner was never called....

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....ate Authority admits that an affidavit has been signed and verified by the same Akshaya P. Herle reiterating the arguments made during the personal hearing. In our view, if the Appellate Authority wanted to verify the authority of Akshaya P. Herle, he was duty bound to call upon Appellant, if he had any doubts with regard to the authority. In this case, in our view, if only the Appellate Authority....

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....shall be made available along with the notice for personal hearing. If the order or a judgment is unreported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. 4. The appeal shall be disposed by 30th November 2024. 5. All rights and contentions are kept open to the parties. 6 We hasten to add....