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    <title>2008 (9) TMI 268 - CESTAT MUMBAI</title>
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    <description>Dismissal of tax appeals for curable defects in the appeal memorandum and signatory authority was held unsustainable where the appellant had not been clearly told to rectify the defect before rejection. The appellate forum noted that the absence of proper authorisation was capable of cure and that denial of consideration on merits was unjustified without a fair opportunity to correct it. The appeals were therefore remanded for fresh consideration after allowing time to file proper authorisation and granting an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33730</link>
      <description>Dismissal of tax appeals for curable defects in the appeal memorandum and signatory authority was held unsustainable where the appellant had not been clearly told to rectify the defect before rejection. The appellate forum noted that the absence of proper authorisation was capable of cure and that denial of consideration on merits was unjustified without a fair opportunity to correct it. The appeals were therefore remanded for fresh consideration after allowing time to file proper authorisation and granting an opportunity of hearing.</description>
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