Valid departmental appeal authorisation requires recorded satisfaction that the order is not legal or proper; defective sanction fails.

Departmental appeals under Section 35B(2) of the Central Excises and Salt Act, 1944 require the Collector to form an opinion that the impugned order is not legal or proper before directing an authorised officer to appeal. The authorisation must disclose that application of mind, and the supporting note-sheet evidencing proper satisfaction should be produced where relied upon. On the record described, the authorisation did not show the requisite opinion, so it was treated as defective and the Department's appeal was held not sustainable.

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Issues: Whether the Department's appeal was maintainable when the authorisation under Section 35B(2) did not ly show that the Collector had formed the requisite opinion that the impugned order was not legal or proper.

Analysis: Under Section 35B(2) of the Central Excises and Salt Act, 1944, the Collector can direct an authorised officer to appeal only after forming an opinion that the order is not legal or proper. The authorisation on record did not disclose such application of mind or the requisite opinion, and the note-sheet supporting proper authorisation was not produced.

Conclusion: The authorisation was held to be defective and the Department's appeal was held to be not sustainable.

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