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<h1>Appeals Dismissed for Lack of Authorization under Central Excise Act</h1> The appeals filed by the Department were dismissed by the Appellate Tribunal CESTAT, Mumbai under Section 35F of the Central Excise Act, 1944, due to lack ... Appeal to Appellate Tribunal - Maintainability of The Appellate Tribunal CESTAT, Mumbai dismissed the appeals filed by the Department under Section 35F of the Central Excise Act, 1944, as they were not filed by an authorized person. The refund claim allowed by the Commissioner (Appeals), C.E. Pune-III, was upheld. The appeals were found to be defective and not maintainable.