Instructions regarding filing of appeal before CEGAT . Commissioners must ensure that authorisation is correct and proper

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....that these did not have proper authorisation by the concerned Commissioners, even though the merits of the cases were prima facie in favour of the Department. But for the aforesaid deficiency in authorisation required to be issued by the concerned Commissioners, the chances of success of Revenue appeals were quite high. The above position is quite disturbing. It is apparent that there is no adequ....