2003 (1) TMI 161

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....earned Advocate appearing for the appellants submits copy of authorisation dated April 1, 2002 signed by Shri R.J. Wani, Company Secretary authorising Mr. Shamsunder Ramchandra Kabir, General Manager, Indirect Taxation to represent the company before CEGAT and to sign, verify and execute any appeal to be filed before CEGAT against the impugned order-in-appeal dated 1-4-2002. He also submits decisi....

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....r. In this context, the question arose as to whether the appeal filed by the appellants is valid as the same was seem to have been filed by Shri S.R. Kabir, General Manager without having any power of attorney from the appellants' company. No documents were also produced such as the Memorandum of Association or Articles of Association of the appellants' company or any Resolution of the company ind....

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....rder only on 8-4-2002 which is also supported by the Appeal Memorandum as the date of communication of this impugned order-in-appeal has been indicated therein as April 8, 2002 against Column No. 3. Considering the fact that the appellants have received the impugned order only on 8-4-2002, it is surprising that the copy of the authorisation now produced is dated April 1, 2002 which authorises fili....

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....the stay application signed by the said Shri S.R. Kabir also does not bear a date. 3. Decision of the Tribunal in the case of I.C.I. (India) Ltd. cited by the learned Advocate refers to the words "Principal Officer" appearing in Rule 213(2) of the erstwhile Central Excise Rules, 1944. We, however, find that this is a provision relating to filing appeal before the Commissioner (Appeals) and not be....