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2001 (8) TMI 220

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..... ls have been filed by Power of Attorney holders. Show cause notice has been issued on the basis of a Bench order made on 2-11-2000. In that order we had observed that in terms of the relevant rule an appeal can be filed by Power of Attorney holder only when the appellant is absent from the country. We also observed that the power has to be given to the agent and it has to be a specific power and c .....

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