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    <description>An appeal by the revenue was found not maintainable because it was filed by an officer who had not been authorised by the Committee of Commissioners. The authorization had been issued in favour of a different officer, so the statutory requirement under section 86(2)(a) of the Finance Act, 1994 was not satisfied. As a result, the appeal was dismissed.</description>
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      <description>An appeal by the revenue was found not maintainable because it was filed by an officer who had not been authorised by the Committee of Commissioners. The authorization had been issued in favour of a different officer, so the statutory requirement under section 86(2)(a) of the Finance Act, 1994 was not satisfied. As a result, the appeal was dismissed.</description>
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