SAYAJI HOTELS LTD. Vs. CCE

JUDGEMENT

(1.) WHEN the matter was called, ld. SDR raised a preliminary objection on the maintainability of the appeal itself.

(2.) HEARD both sides extensively on the preliminary objection.

(3.) 1. Ld. Advocate for the appellant submits that the appeal has been filed before the concerned officer of the Registry and after due processing, the appeal has been accepted and listed before the Bench for hearing the stay petition. Shri Khandelwal is an authorized signatory of the company. He, in that capacity has signed application for registration with the Service Tax Authorities ST -3 Returns, reply to show cause notice. He also drew our attention that the said Shri Khandelwal appeared before the Commissioner during the course of adjudication proceedings. He submits that there is no basis for the doubts entertained by the Department that Shri Khandelwal cannot be considered as Principal Officer in terms of Rule 8 of CESTAT (Procedure) Rule, 1982. He relies on the following decisions of the Tribunal: