Authorization defect treated as curable, with remand ordered for fresh Tribunal consideration in the excise appeal.

The High Court treated the authorization issue as curable because the Committee constituted under the relevant notification had examined the records and decided to file the appeal under section 35B(1) of the Central Excise Act, 1944. As the Tribunal had not considered the authorization document earlier, the objection was not treated as an incurable defect. The matter was remitted to the Tribunal for fresh consideration to do complete justice between the parties, and the appeal was allowed to that extent.

---

---

Issues: Whether the appeal filed on the basis of the authorization given by the Committee could be treated as valid and whether the matter should be remitted to the Tribunal for fresh consideration.

Analysis: The authorization produced before the Court showed that the Committee constituted under the relevant notification had examined the records and decided to file the appeal under section 35B(1) of the Central Excise Act, 1944. The earlier dismissal of the miscellaneous application meant that the Tribunal had not taken note of the authorization document. In these circumstances, the defect was treated as not incapable of being cured, and remand was considered necessary to do complete justice between the parties.

Conclusion: The objection regarding authorization was not accepted as an incurable defect, and the matter was remitted to the Tribunal for reconsideration. The appeal was therefore allowed to that extent, in favour of the appellant.

---