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<h1>Revenue appeal dismissed by CEGAT due to missing authorization. Rule 11 applied.</h1> The appeal filed by the revenue was dismissed by the Appellate Tribunal CEGAT, Mumbai due to defects not cured by the appellant Commissioner, including a ... Appeal to Appellate Tribunal The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the revenue due to defects not cured by the appellant Commissioner, including missing original authorization under Section 35B. The appeal was dismissed in accordance with Rule 11 of the CEGAT (Procedure) Rules, 1982.