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A person who is Managing Director or Director, as the case may be, of the company, on the date of filing...

A person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is only authorized to sign and verify the appeal filed before the Tribunal in the case of a company. In the present case, nothing on record suggest that the person filing the instant appeal was so qualified. - Appeal dismissed. .....

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