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2010 (2) TMI 620 - CALCUTTA HIGH COURTShow cause notice – issued - Commissioner of Appeal found that the Annexure C is an unauthenticated piece of paper without any signature by the departmental officers – annexure to the show cause has to be authenticated and signed, despite chance being given was unable to find any rules or prescribed format prescribed in the rules or Acts - Held that: - annexure to the show cause notice in absence of any express provision in the Rule needs to be signed and authenticated - presumption is that an unsigned document enclosed thereto must have been accepted by the authority - appeal is dismissed
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