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1987 (6) TMI 263 - CEGAT, NEW DELHIExtract: .......he authorisation of the Collector of Central Excise, Madras to file the appeal against the impugned order-in-appear was in favour of the Assistant Collector of Central Excise (Judicial), Madras. Consequently, the appeal, having not been signed and filed by a duly authorised officer of the Collector, is not a competent appeal. We dismiss it as such.
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