https://www.taxtmi.com/caselaws?id=74265 The appeal filed by the unauthorized officer was dismissed by the Tribunal due to the lack of authorization from the Collector, as required under Section 35B(2) of the Act. The Tribunal emphasized the importance of proper authorization and criticized the lack of attention to detail in the attestation process. It recommended notifying the Central Board of Excise & Customs about the issue. The decision highlighted the necessity of adhering to statutory requirements and obtaining proper authorization in legal proceedings to uphold the integrity of the legal process. en-us Mon, 12 Sep 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74265 The appeal filed by the unauthorized officer was dismissed by the Tribunal due to the lack of authorization from the Collector, as required under Section 35B(2) of the Act. The Tribunal emphasized the importance of proper authorization and criticized the lack of attention to detail in the attestation process. It recommended notifying the Central Board of Excise & Customs about the issue. The decision highlighted the necessity of adhering to statutory requirements and obtaining proper authorization in legal proceedings to uphold the integrity of the legal process. Case-Laws Central Excise Mon, 12 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74265