2008 (11) TMI 361

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...., for the Appellant. Shri Ramesh Nair, Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - We have passed an order in all the three appeal Nos. 2138, 2141 and 2142 of 2008 in the morning, in view of entering for appearance by Shri Amit Jam, learned departmental representative praying for recalling of the order passed today morning and reconsider the important issue relating to R....

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....ing all three appeals were signed by Reviewing Commissioner without any date. He also admits that the first page of the order which has been connected to the review order-in-appeal record also does not exhibit any date. In order to mitigate such hardship, he prayed that revenue shall produce original records, where reviewing authorities have passed the review order. 2. Learned counsel appearing f....

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....e original records may be allowed when there is no objection from other side to such proposition. In the open court for satisfaction of the court, Revenue shall produce the record in all the three appeals where undated and signed review orders of the learned review authorities exist. Not only this was the defect but also the first page of the order not signed and undated. 4. We are of the view th....

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....ld produce the records as called for aforesaid to put an end to the issue of doubt of the decision authorizing the appeal since authorizations are not signed and authorization is sine qua non as well as condition precedent for seeking remedy of Appeal by revenue. Learned SDR prayed the Tribunal that if two weeks time is allowed they would meet to the requirement of this order and satisfy the court....