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TMI Blog2008 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and legal held that any subsequent authorization after the appeal has been dismissed, has no value - Accordingly, the application for restoration of appeal is liable to be dismissed. - E/1046/2006 - M/61/2008-WZB/C-II/(SMB), - Dated:- 8-2-2008 - Shri M.V. Ravindran, Member (J) Shri Ajay Saxena, SDR, for the Appellant. Ms. Aparna H, Advocate, for the Respondent. [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable. 3. Ld. SDR submits that the appeal which has been dismissed as non-maintainable due to the reason that the authorization was invalid. It is his submission that along with this application for restoration of appeal, revenue has filed fresh authorization on 5-9-2007, signed by both the Commissioners i.e. Commissioner of Central Excise, Belapur and Commissioner of Central Excise. Raigad. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order-in-appeal against which review is sought by the Committee of Commissioners got merged with the order of the Tribunal dated 19-7-2007. I find strong force in the contention of the ld. Counsel that the issue is squarely covered by the judgment and order of the Tribunal in the case of Johny Choudhury (supra). I may read the same: Heard both sides. I find that in this case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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