https://www.taxtmi.com/caselaws?id=74358 An appeal by an Assistant Collector to the Tribunal was held defective where there was no proof that the Collector of Central Excise had formed the requisite opinion and issued authorisation under section 35-B(2) of the Central Excises and Salt Act, 1944. The statutory scheme required the Collector to decide that the impugned order was not legal or proper and to direct an authorised Central Excise Officer to appeal on his behalf. As no authorisation order or other material showing compliance was produced, the authorisation requirement was treated as a condition precedent to a valid appeal, and the appeal was rejected as not maintainable. en-us Tue, 03 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74358 An appeal by an Assistant Collector to the Tribunal was held defective where there was no proof that the Collector of Central Excise had formed the requisite opinion and issued authorisation under section 35-B(2) of the Central Excises and Salt Act, 1944. The statutory scheme required the Collector to decide that the impugned order was not legal or proper and to direct an authorised Central Excise Officer to appeal on his behalf. As no authorisation order or other material showing compliance was produced, the authorisation requirement was treated as a condition precedent to a valid appeal, and the appeal was rejected as not maintainable. Case-Laws Central Excise Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74358