Valid authorization under central excise law is mandatory before filing an application before the appellate authority.

Under Section 35E(2) of the Central Excise Act, an application to the appellate authority is maintainable only if the Collector has issued a valid order of authorization specifying the points for determination. Where the Assistant Collector filed the application before any such authorization was issued, the filing was without authority and could not be entertained. The appellate authority was therefore justified in refusing to admit the application, and the Revenue's challenge failed.

---

---

Issues: Whether the Assistant Collector's application before the Commissioner (Appeals) was maintainable in the absence of a valid authorization by the Collector under Section 35E of the Central Excise Act, 1944.

Analysis: Section 35E(2) permits the Collector to examine the record of adjudication proceedings and authorize the proper officer to seek determination of specified points before the appellate authority. Such an application can be made only when a valid order of authorization exists. On the facts, the application was filed before the authorization was issued, and therefore it was made without authority. The appellate authority was justified in refusing to entertain it.

Conclusion: The application was not maintainable and was rightly rejected; the Revenue's appeal failed.

---