Dear All Experts
Who are the pricipal officer in a company from excise point of view for signing the appeal for submission in tribunal..
Kindly help with relevant authority.
Best Regards
HS Negi (Senior Executive- F&A) (590 Points)
07 March 2009Dear All Experts
Who are the pricipal officer in a company from excise point of view for signing the appeal for submission in tribunal..
Kindly help with relevant authority.
Best Regards
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 07 March 2009
Principal officer is CEO of a company- may be managing director or partner or proprietor.
Appeal can also be validly signed by the Excise Authorised signatory of the company.
HS Negi
(Senior Executive- F&A)
(590 Points)
Replied 08 March 2009
Dear Sir,
But our advocate says the principal officer is a CEO or Company Secretary of a company. When I approched to our company secretary to sign it . He asked me to show the relevant authority to justify the Company Secreatry as a pricipal officer.
Please Help.
Regards
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 08 March 2009
If it is a small company & CEO is available readily, get the appeal signed by him. If it is a large company, the appeal can be signed by the authorised signatory for excise purposes. There are numerous judgments which say that appeal can be signed by authorised signatory.