Deen Dayal Didwania vs Commissioner Of Central Excise And ...

The Supreme Court addressed whether appeals filed by a power of attorney holder are maintainable before the Customs Excise & Gold (Control) Appellate Tribunal. The Tribunal had dismissed the appeals solely on the grounds that they were filed by an attorney rather than the appellants themselves. The Court held this ground to be unjustified under Section 146A of the Customs Act, 1962, and set aside the Tribunal's order.