Revenue's Appeal Reinstated for Improper Authorization under Central Excise Act

The Revenue appealed a Tribunal order for improper authorization under Section 35B(2) of the Central Excise Act, 1944. An affidavit demonstrated proper authorization by two Commissioners. The appeal is reinstated for reconsideration, with the Tribunal to address the preliminary objection on tax effect. The appeal is concluded without costs.

---

---

The Revenue appealed against a Tribunal order due to improper authorization under Section 35B(2) of the Central Excise Act, 1944. An affidavit showed proper authorization by two Commissioners. The appeal is restored for fresh consideration. Preliminary objection on tax effect will be considered by the Tribunal. Appeal disposed of with no costs.

---