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2001 (10) TMI 227 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......ls and the Verification, especially when the appeals were signed by their Counsel to whom they had authorised to file the same. 4. In view of the discussion made above, the impugned order is set aside and the cases are sent back to the Commissioner (Appeals) for getting the detect removed from the appellants and to decide their appeals, as per law.
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