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    <description>A departmental appeal must be supported by coherent authorisation and matching appeal documents; where the authorisation referred to one order, the statement of facts referred to another, and the refund figures in the papers also differed, the record showed lack of proper application of mind. Because the appeal did not correspond consistently with the orders sought to be challenged, it was held not maintainable and dismissed.</description>
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      <description>A departmental appeal must be supported by coherent authorisation and matching appeal documents; where the authorisation referred to one order, the statement of facts referred to another, and the refund figures in the papers also differed, the record showed lack of proper application of mind. Because the appeal did not correspond consistently with the orders sought to be challenged, it was held not maintainable and dismissed.</description>
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