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<h1>Appeal Dismissed Due to Authorization Defect (2)</h1> The appeal was dismissed by the Appellate Tribunal CEGAT in New Delhi due to a defect in authorization by the Additional Collector, who failed to apply ... Appeals to the Appellate Tribunal The judgment by Appellate Tribunal CEGAT in New Delhi stated that the appeal was dismissed due to the defect in authorization by the Additional Collector, who did not apply his mind before issuing it as required by Sec. 35B(2) of the CESA. The appeal was dismissed accordingly.
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