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2006 (1) TMI 436

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..... Dated:- 31-1-2006 - Shri V.K. Jain, J. REPRESENTED BY : Shri A. Hore, JDR, for the Appellant. Shri K.K. Bhattacharjee, Consultant, for the Respondent. [Order]. Heard Shri A. Hore, .....

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..... . Any subsequent authorisation by the Commissioner cannot revive the appeal as it has already been dismissed for want of proper authorisation. The appeal has been dismissed by this Tribunal on 27-10-2 .....

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