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    <title>2010 (5) TMI 731 - CESTAT NEW DELHI</title>
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    <description>An appeal must be supported by a valid authorisation that clearly evidences sanction of law; an undated or inconsistently dated authorisation is deficient and does not confer the necessary authority to institute or prosecute the appeal. On the record, one Commissioner had signed with a date while the other signature was undated, and the Tribunal treated this as an ineffective and unreasoned authorisation. As valid sanction was absent, the appeal was held incompetent and was dismissed for want of proper authorisation.</description>
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      <title>2010 (5) TMI 731 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=153671</link>
      <description>An appeal must be supported by a valid authorisation that clearly evidences sanction of law; an undated or inconsistently dated authorisation is deficient and does not confer the necessary authority to institute or prosecute the appeal. On the record, one Commissioner had signed with a date while the other signature was undated, and the Tribunal treated this as an ineffective and unreasoned authorisation. As valid sanction was absent, the appeal was held incompetent and was dismissed for want of proper authorisation.</description>
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