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2014 (12) TMI 1267 - CESTAT NEW DELHIMaintainability of appeal - appeals have been filed without obtaining proper authorization u/s 35B(2) of the Central Excise Act, 1944 - Held that: - On going through the authorization I find that the Committee of Commissioners consist of two Commissioners and this authorization has been signed by only one Commissioner. Therefore, the authorization signed by the Commissioners is defective - appeals dismissed as defective and non-maintainable.
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