Mandatory departmental authorisation under Central Excise law is required for appeal; single-Commissioner approval is insufficient.

Departmental appeals under Section 35B of the Central Excise Act, 1944 are maintainable only if the Committee of Commissioners issues the statutory authorisation in the prescribed manner. A note-sheet signed internally by both Commissioners cannot replace the formal authorisation, and a document signed by only one Commissioner is insufficient. The stated legal position treats compliance with Section 35B(2) as mandatory, so an appeal filed without proper authorisation is not maintainable and is liable to be dismissed.

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Issues: Whether the departmental appeal was maintainable in the absence of a valid authorisation issued by the Committee of Commissioners under Section 35B(2) of the Central Excise Act, 1944.

Analysis: The appeal by the Department could be instituted only on the basis of a direction by the Committee of Commissioners. The record showed that the impugned authorisation was signed by only one Commissioner. A note-sheet signed internally by both Commissioners could not substitute the statutorily prescribed authorisation. The legal position was supported by prior decisions holding that compliance with Section 35B(2) is mandatory and that an appeal filed without proper authorisation is not maintainable.

Conclusion: The departmental appeal was not maintainable and was liable to be dismissed.

Ratio Decidendi: An appeal by the Department under Section 35B of the Central Excise Act, 1944 is valid only if the Committee of Commissioners issues the requisite authorisation in the manner prescribed by law; a single-Commissioner authorisation is insufficient.

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