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2007 (11) TMI 214 - CESTAT KOLKATAAppeals filed by dept. don’t indicate that the jurisdictional Comm. filing these appeals has come to a conclusion, as required u/s 35B (2) CEA, that the order passed by the lower app. authority isn’t legal in his opinion - in the absence of this no appeal can be entertained by this Tribunal - It is high time that Dept makes appropriate arrangements for effectively representing its cases by posting competent & adequate number of DRs or by engaging competent advocates – appeal dismissed
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