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2007 (4) TMI 503 - CESTAT, KOLKATAExtract: ............ proper, nor any reasons for coming to such an opinion has been recorded in the authorisation. As such, such an authorisation cannot be taken as a valid authorisation in the eyes of law. Consequently, the appeal filed pursuant to the invalid authorisation is not maintainable and the same is dismissed. Dictated and Pronounced in the open Court.
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