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2008 (8) TMI 35 - CESTAT, KOLKATAAppeal has been filed by revenue with an authorization signed by the Commissioner – during the relevant period as per amended provision u/s 35B(2), Commissioner did not have the power to review the order passed by the lower appellate authority or to authorize for filing of appeal – hence as per amended provision, revenue require authorization from Committee of Commissioners, not from Commissioner – hence review and authorization is dismissed
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