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        Central Excise

        2015 (10) TMI 619 - AT - Central Excise

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        Revenue's Appeal Dismissed Due to Defective Authorization The Revenue's appeal was deemed non-maintainable as the authorization under Section 35B(2) of the Central Excise Act, 1944 was defective, being signed by ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Revenue's Appeal Dismissed Due to Defective Authorization

                            The Revenue's appeal was deemed non-maintainable as the authorization under Section 35B(2) of the Central Excise Act, 1944 was defective, being signed by only one Commissioner, rendering it invalid. The appeal was disposed of accordingly.


                            The appeal filed by the Revenue was found non-maintainable due to a defective authorization under Section 35B(2) of the Central Excise Act, 1944. The authorisation was signed only by one Commissioner, making it invalid. The appeal was disposed of accordingly.
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