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1987 (6) TMI 297 - CEGAT, NEW DELHIExtract: ....... at least, be contemporaneous with, the filing of the appeal. Lack of such authorisation amounts to failure to comply with the statutory requirement. In our opinion, the defect cannot be cured by the subsequent authorisation by a successor Collector after a long lapse of time. 8. We would therefore, dismiss the purported appeal as not maintainable.
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