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    <title>Instructions regarding filing of appeal before CEGAT . Commissioners must ensure that authorisation is correct and proper</title>
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    <description>Appeals to CEGAT require a proper authorisation from the concerned Commissioner as a prerequisite; Commissioners must personally examine and ensure authorisation letters are correct and that an opinion has been formed and recorded that the order is not proper or legal before issuing authorisation, failing which appeals risk dismissal on technical grounds and revenue interests may be jeopardised.</description>
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      <description>Appeals to CEGAT require a proper authorisation from the concerned Commissioner as a prerequisite; Commissioners must personally examine and ensure authorisation letters are correct and that an opinion has been formed and recorded that the order is not proper or legal before issuing authorisation, failing which appeals risk dismissal on technical grounds and revenue interests may be jeopardised.</description>
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