2004 (2) TMI 602

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..... the Respondent. [Order per : S.L. Peeran, Member (J), (Oral)]. In all these 3 Revenue appeals, a preliminary objection was raised by the ld. Consultant Shri M.S. Kumaraswamy that the appeal by Revenue is not maintainable, as the Commissioner has not given a proper authorisation by mentioning the words not legal and proper , which is a pre-requisite requirement for signing the authorisat .....

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..... words used are the order is not correct . 3. Ld. Consultant Shri M.S. Kumaraswamy points out that there is no application of mind by the Commissioner and the required pre-requisite terms of not legal and proper has not been used and, therefore, in terms of the Apex Court judgment cited above, the appeal filed by Revenue is required to be dismissed. 4. We have carefully considered and peruse .....

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