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Issues: Whether the appeal was maintainable in the absence of disclosure of the appellant's status and authority to represent the company.
Analysis: The appellant described himself as a power of attorney holder, but the record did not disclose his connection with the company or any authorization by the company to institute the appeal. In the absence of proof of authority, the challenge to maintainability was upheld.
Conclusion: The appeal was held not maintainable for want of locus standi and proper authorization.