Proper Commissioner authorisation is essential for maintainability of Central Excise appeals; unsigned copies are fatal.

Appeals under the Central Excise Act were required to rest on a properly signed and valid authorisation by the Commissioner. A mere photostat copy of an authorisation, without the Commissioner's signature, was treated as insufficient to sustain maintainability, and the defect was held fatal. Continued failure to comply with notices seeking correction reinforced the procedural lapse. The Tribunal accordingly found that the departmental appeals had not been validly instituted and dismissed them for want of proper authorisation.

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Issues: Whether the appeals were maintainable in the absence of a properly signed and valid authorisation by the Commissioner.

Analysis: The appeals were filed on the strength of an authorisation said to have been granted under section 35B of the Central Excise Act, 1944, but the document produced was only a photostat copy and was not signed by the Commissioner. The authorisation by the Commissioner was treated as crucial to the filing of the appeal, and a defect in that authorisation was held to be fatal. The Tribunal also noted repeated non-compliance with notices requiring correction of the defect and held that the department had not observed the required procedural discipline.

Conclusion: The appeals were not maintainable and were dismissed for want of proper authorisation.

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