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        Central Excise

        Appeals in CEGAT - proper authorisation - instructions

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        Proper authorisation of departmental representatives prevents appeals being dismissed on technical grounds and preserves adjudicative review. Board directs Commissioners to personally examine and ensure proper authorisation for departmental appeals to prevent their dismissal by the tribunal on technical grounds, and advises that Commissioners should, where possible, sign the EA-3 or CA-3 and verification reports to obviate separate authorisations.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Proper authorisation of departmental representatives prevents appeals being dismissed on technical grounds and preserves adjudicative review.

                                Board directs Commissioners to personally examine and ensure proper authorisation for departmental appeals to prevent their dismissal by the tribunal on technical grounds, and advises that Commissioners should, where possible, sign the EA-3 or CA-3 and verification reports to obviate separate authorisations.





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                                ActsIncome Tax
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