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    <title>2014 (10) TMI 87 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the authorization obtained for filing the appeal lacked proper scrutiny and approval. As a result, the appeal by the Revenue was deemed unauthorized and dismissed. The Cross-objection raised by the respondent was also disposed of accordingly. The judgment underscored the significance of a robust and legally sound authorization process for filing appeals, emphasizing the necessity for thorough consideration and decision-making by the relevant authorities prior to commencing legal actions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251953</link>
      <description>The Tribunal found that the authorization obtained for filing the appeal lacked proper scrutiny and approval. As a result, the appeal by the Revenue was deemed unauthorized and dismissed. The Cross-objection raised by the respondent was also disposed of accordingly. The judgment underscored the significance of a robust and legally sound authorization process for filing appeals, emphasizing the necessity for thorough consideration and decision-making by the relevant authorities prior to commencing legal actions.</description>
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