https://www.taxtmi.com/caselaws?id=92938 A revenue appeal was treated as not maintainable where the appeal papers remained defective for a prolonged period, were largely filed in xerox copies, and the original authorisation issued by the Commissioner was not produced despite repeated opportunities to cure the defects. The governing principle applied was that a defective appeal lacking the requisite authorisation cannot be entertained. On that basis, the appeal was rejected and dismissed for non-production of the original authorisation and failure to rectify the procedural defects. en-us Thu, 11 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92938 A revenue appeal was treated as not maintainable where the appeal papers remained defective for a prolonged period, were largely filed in xerox copies, and the original authorisation issued by the Commissioner was not produced despite repeated opportunities to cure the defects. The governing principle applied was that a defective appeal lacking the requisite authorisation cannot be entertained. On that basis, the appeal was rejected and dismissed for non-production of the original authorisation and failure to rectify the procedural defects. Case-Laws Customs Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92938