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2007 (4) TMI 571 - CESTAT, KOLKATAExtract: ............ er, 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 invalid authorisation is not maintainable and the same is dismissed. (Dictated and Pronounced in the open Court.)
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