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    <title>2008 (6) TMI 17 - CESTAT, KOLKATA</title>
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    <description>The Tribunal held that the Applicant lacked locus standi to file the Miscellaneous Applications. The Department&#039;s appeal was rejected on merit as the further demand of cess was deemed unjustified. The decision of the Committee of Commissioners to file the appeal was invalid due to external influence, and the undated authorization submitted was deemed not valid. Consequently, the appeal was dismissed for lack of a valid authorization, and the earlier dismissal was upheld.</description>
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      <title>2008 (6) TMI 17 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=30302</link>
      <description>The Tribunal held that the Applicant lacked locus standi to file the Miscellaneous Applications. The Department&#039;s appeal was rejected on merit as the further demand of cess was deemed unjustified. The decision of the Committee of Commissioners to file the appeal was invalid due to external influence, and the undated authorization submitted was deemed not valid. Consequently, the appeal was dismissed for lack of a valid authorization, and the earlier dismissal was upheld.</description>
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