Invalid Authorization Under Central Excise Act Due to Lack of Signature. Appeal Dismissed.

The Appellate Tribunal CEGAT, Mumbai held the authorization by the Commissioner under Section 35B(2) of the Central Excise Act, 1944, invalid due to lack of a signature, only containing initials. The appeal was dismissed based solely on this deficiency.

---

---

The Appellate Tribunal CEGAT, Mumbai found the authorisation by the Commissioner under Section 35B(2) of the Central Excise Act, 1944, to be invalid as it was not signed but only contained initials. Citing previous rulings, the Tribunal dismissed the appeal on this ground alone. (Case Citation: 2000 (9) TMI 784 - CEGAT, Mumbai)

---