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2008 (11) TMI 564 - CESTAT, BANGALOREExtract: .......not be deemed to be an appeal under the statute. We also find that in the EA-3 Form, it is stated that statement of facts and grounds of appeal are enclosed but what is enclosed is only an authorization. 3. emsp In view of the above facts, we dismiss the appeal with liberty to revenue to file a proper appeal. (Pronounced and dictated in open Court)
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