Commissioner of Central Excise, Vs. M/S. Amrit Dye Chem Inds. - Court Judgment

Excerpt:
1. the authorisation given by the commissioner to file the appeal was filed in the photostat form. directions were made to file the original copy of the authorisation dated 19.4.99. when the case was called out today, i find that the commissioner has signed a fresh authorisation on 27.2.01. this is not in terms of the directions made. if this authorisation is taken on record, then the format of the appeal in the form 'a' will have to be changed and the revenue will have to file an application for condonation of delay. it appears that the ld.commissioner had not understood the directions made. time is given upto 24.4.01 to correct the error pointed out. posted for compliance on 30.4.01 with a caution that the appeal may be dismissed in the case of non compliance.

Judgment:
1. The authorisation given by the Commissioner to file the appeal was filed in the photostat form. Directions were made to file the original copy of the authorisation dated 19.4.99. When the case was called out today, I find that the Commissioner has signed a fresh authorisation on 27.2.01. This is not in terms of the directions made. If this authorisation is taken on record, then the format of the appeal in the form 'A' will have to be changed and the Revenue will have to file an application for condonation of delay. It appears that the ld.Commissioner had not understood the directions made. Time is given upto 24.4.01 to correct the error pointed out. Posted for compliance on 30.4.01 with a caution that the appeal may be dismissed in the case of non compliance.