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2006 (1) TMI 436 - CESTAT, KOLKATAExtract: .......aken into cognizance and MA (ROA) should be dismissed. 3. emsp Heard both the sides. I find that in this case the authorisation was not proper and legal at the time of filing the appeal. Any subsequent authorisation after the appeal has been dismissed has no value. In view of this I dismiss the MA filed by the Revenue. Pronounced in the open court.
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