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2010 (1) TMI 384 - CESTAT, NEW DELHIStricture against department- The Revenue’s Appeal is not maintainable since authorisation is not in accordance with law to file the appeal. He also submits that prior to authorisation, appeal remedy has been sought. Therefore it is an unauthorised appeal. Held that- appeal filed mechanically never grants right ipso facto to plead its maintainability. Short cut procedure followed in authorizing filing of appeal causes prejudice to interest of revenue. Total causal approach made to seek remedy of appeal calling for dismissal.
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