Collector-directed appeals require an attested authorisation order; general approval is insufficient under tribunal procedure rules.

An appeal filed under the Collector's direction must be accompanied by an attested copy of the order containing that direction under Rule 9(2) of the CEGAT (Procedure) Rules, 1982. A general authorisation or a mere note-sheet entry is insufficient because the rule requires proper verification that the appeal has been specifically authorised in the prescribed manner. On that basis, the appeal was treated as not maintainable and dismissed for non-compliance with the procedural requirement.

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Issues: Whether an appeal filed on the Collector's direction was maintainable without being accompanied by an attested copy of the order containing such direction under the Tribunal's procedure rules.

Analysis: The appeal memorandum had to satisfy Rule 9(2) of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, which requires an attested copy of the order containing the Collector's direction in appeals filed under such direction. A general authorisation or a note-sheet entry not specifically supporting the filing of the appeal was held insufficient to meet this requirement. The rule was treated as intended to ensure that each appeal is duly authorised in the prescribed manner.

Conclusion: The appeal was held to be not maintainable for non-compliance with Rule 9(2) of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, and was dismissed.

Ratio Decidendi: An appeal filed under the Collector's direction is not maintainable unless the memorandum is accompanied by an attested copy of the order containing that direction, and general or unspecified authorisation does not satisfy the rule.

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