2007 (1) TMI 398

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....ndent. [Order per : C.N.B. Nair, Member (T), (for the Bench)].-  Heard both sides and perused records. 2. The learned counsel for the respondent points out that the authorization originally filed along with the appeal is not valid inasmuch as the same officer has signed as two Members of the Committee. It is his contention that 'Committee' contemplates more than one person. 3. L....