https://www.taxtmi.com/caselaws?id=73126 A departmental appeal must comply strictly with the statutory authorization requirement and the procedural rule requiring properly framed, consecutively numbered grounds of appeal. The Tribunal held that a mere annexure reference could not replace distinct grounds, and the record also failed to show valid authorization for the officer who filed the appeal on behalf of the Collector. As these filing requirements were mandatory and were not satisfied, the appeal was not maintainable and was rejected. en-us Tue, 17 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73126 A departmental appeal must comply strictly with the statutory authorization requirement and the procedural rule requiring properly framed, consecutively numbered grounds of appeal. The Tribunal held that a mere annexure reference could not replace distinct grounds, and the record also failed to show valid authorization for the officer who filed the appeal on behalf of the Collector. As these filing requirements were mandatory and were not satisfied, the appeal was not maintainable and was rejected. Case-Laws Central Excise Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73126