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2007 (7) TMI 301 - CESTAT, KOLKATAAppeal by department – held that - Keeping in view the rule of interpretation, we are of considered opinion that to do justice, removing injustice, curing of technical defect is also permissible. While holding so, we also hold that the Commissioner himself is not prevented to exercise the right of filing of appeal on behalf of Union of India signing the Appeal Memorandum himself without authorising an officer to do so. Any interpretation contrary to this may lead to disaster and disharmony and leave a wrong unremedied taking away right of appeal. - The Registry is directed to place these cases before the Hon’ble President for; constitution of a Larger Bench and upon decision by that Bench, the matters shall be decided on the facts and circumstances of each case.
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