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2007 (4) TMI 154

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....e order of the Commissioner (Appeals) by the Deputy Commissioner of Central Excise, Siliguri. On a query from the Bench, the ld. DR fairly states that though the appeal has been filed on 25-10-06 i.e. after the amendment to Section 35B(2) of the Central Excise Act, 1944 by Finance Act, 2005, no authorization from the Committee of Commissioners has been filed along with the appeal. He further shows....

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