2009 (9) TMI 409

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....The petitioner has approached this Court against the order dated 23rd January, 2009 [2009 (245) E.L.T. 574 (Tri.-Mumbai)] whereby the appeal preferred by the petitioner herein has been dismissed on the ground that the authority who signed the appeal memo was not authorised. Signing of appeal memo by a person who is not authorised, at the highest, would amount to an irregularity and not illegality.....