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2007 (9) TMI 489 - CESTAT, KOLKATAExtract: .......clearly shows that there is no application of mind to appeal as required by law. Hence mechanical endorsement of the file does not authorize the Revenue to file an appeal as required by law. If such action is allowed, this shall be abuse of process of law. Accordingly, Revenue rsquo s appeal is dismissed. (Dictated and pronounced in the open Court)
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