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    <title>2012 (9) TMI 567 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal due to procedural lapses, including the absence of a dated authorization by the Committee. Despite presenting records showing approval, the lack of a formal order indicated a casual approach. The Tribunal emphasized compliance with Section 129-A of the Customs Act, highlighting the necessity of Committee authorization. It stressed the importance of the Committee&#039;s evaluation before filing an appeal, citing a previous case. The judgment underscored the adverse consequences of procedural lapses and negligence, ultimately leading to the loss of the appeal remedy for the Revenue.</description>
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