PHILLIPS INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE present miscellaneous application is moved by the applicants seeking restoration of their appeal and stay application No. E/S/2090/02/Mum. It is noted that the Tribunal, vide Order Nos. C -III/133 and 134/03/WZB, dated 22 -1 -2003 [2003 (154) E.L.T. 234(T)], dismissed the appeal of the appellants along with stay application holding the same as not maintainable for the reason that a person who has signed, the appeal did not satisfy the requirements under the definition of manager. Through, the pre sent application, the appellants have pleaded that Mr. Kabir was indeed the authorised person to file the said appeal.

(2.) WE have heard both sides.

(3.) WE note that the appellants have also now produced a, Copy of the resolution of Board of Directors of the appellant's company authorising Mr. Kabir to file rectifying the Appeal E/2263/02/Mum. signed and filed by Mr. Kabir on behalf of the company before the Hon'ble CEGAT.