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Issues: Whether the authorisation issued under section 35E(2) to file the departmental appeal was valid when it directed a Deputy Collector to file the appeal though the adjudication order had been passed by the Addl. Collector.
Analysis: Section 35E(2) requires the reviewing authority to direct the authority whose order is examined to apply for determination of the points arising from that order. The authorisation must therefore correspond to the adjudicating authority whose decision is under review. Since the impugned order had been passed by the Addl. Collector but the authorisation was issued to the Deputy Collector, the authorisation did not conform to the statutory requirement.
Conclusion: The authorisation was invalid and the departmental appeal was not maintainable.
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