Appeal Dismissed: Lack of Authorization by Two Commissioners

The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal due to lack of proper authorization, as one Commissioner approved it while the other did not, rendering it unauthorized and an abuse of process of law.

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The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal as it was filed without proper authorization. The original file showed that one Commissioner agreed to the appeal, but the other Commissioner did not sanction it or determine its legality. This lack of proper application of mind rendered the appeal unauthorized and an abuse of process of law.

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