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2007 (11) TMI 261 - AT - Service TaxAppeal by department - Authorization to file an appeal has to be issued by two Commissioners not by single commissioner - Therefore the authorization order and the appeal filed by the Commissioner before the Commissioner (Appeals) is not correct - orders passed by both the authorities are not correct in law - Authorization Order signed by the Commissioner to file the appeal is not correct – present appeals are not maintainable – appeal dismissed
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