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    <title>2001 (4) TMI 623 - CEGAT, MUMBAI</title>
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    <description>An appeal filed by a departmental officer was treated as non-maintainable because the original authorisation required under the CEGAT (Procedure) Rules was not produced when the appeal was filed. Only an attested copy was filed initially, while the original authorisation was submitted later and was dated after the filing date. The Tribunal stated that compliance with the rule requiring production of the original authorisation at the time of filing is mandatory, and a subsequently executed authorisation does not cure the defect. The appeal was therefore dismissed for want of proper authorisation.</description>
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    <pubDate>Mon, 23 Apr 2001 00:00:00 +0530</pubDate>
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      <title>2001 (4) TMI 623 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=100046</link>
      <description>An appeal filed by a departmental officer was treated as non-maintainable because the original authorisation required under the CEGAT (Procedure) Rules was not produced when the appeal was filed. Only an attested copy was filed initially, while the original authorisation was submitted later and was dated after the filing date. The Tribunal stated that compliance with the rule requiring production of the original authorisation at the time of filing is mandatory, and a subsequently executed authorisation does not cure the defect. The appeal was therefore dismissed for want of proper authorisation.</description>
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      <pubDate>Mon, 23 Apr 2001 00:00:00 +0530</pubDate>
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