Appeal Dismissed: Lack of Proper Authorization for Filing

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to lack of proper authorization, as it was signed and filed by a Superintendent instead of the authorized Assistant Collector of Central Excise, as required by law.

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The Appellate Tribunal CEGAT, New Delhi dismissed the appeal as it was not signed and filed by a duly authorized officer of the Collector of Central Excise, as required by law. The appeal was signed by a Superintendent instead of the authorized Assistant Collector.

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