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    <title>2009 (6) TMI 68 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal held that the appeal was maintainable despite the Revenue&#039;s objection regarding the authorization of the signatory. The Tribunal found that the signatory, Shri Khandelwal, was considered the Principal Officer based on his previous interactions with the authorities and relevant documents. Citing the Supreme Court&#039;s emphasis on a liberal interpretation of procedural rules to serve the purpose of the Act, the Tribunal rejected the Revenue&#039;s objection and scheduled the hearing on the stay petition. The decision underscores the importance of expediting litigation and avoiding technical objections to ensure substantial justice.</description>
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    <pubDate>Tue, 23 Jun 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=34779</link>
      <description>The Tribunal held that the appeal was maintainable despite the Revenue&#039;s objection regarding the authorization of the signatory. The Tribunal found that the signatory, Shri Khandelwal, was considered the Principal Officer based on his previous interactions with the authorities and relevant documents. Citing the Supreme Court&#039;s emphasis on a liberal interpretation of procedural rules to serve the purpose of the Act, the Tribunal rejected the Revenue&#039;s objection and scheduled the hearing on the stay petition. The decision underscores the importance of expediting litigation and avoiding technical objections to ensure substantial justice.</description>
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      <pubDate>Tue, 23 Jun 2009 00:00:00 +0530</pubDate>
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