Appeal Rejected: Missing Authorization in Annexure-3 u/s 35B of Central Excise Act is an Unfixable Error.

Compliance of sub-section (2) of Section 35B of the Central Excise Act, 1944 - Authorisation made in Annexure-3 of the affidavit filed by the appellant to prefer appeal without same being filed along with appeal is surely an incurable defect and the same cannot be rectified by filing an authorization letter - HC .....

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