https://www.taxtmi.com/caselaws?id=74444 The Tribunal dismissed the appeal filed by the Deputy Collector (I) of Central Excise, Calcutta due to lack of authorization by the Collector, as required by Section 35B(2) of the Central Excises and Salt Act, 1944. Despite a subsequent authorization produced post-filing, the Tribunal emphasized the necessity of contemporaneous formal authorization by the Collector, deeming the appeal incompetent for failure to comply with statutory requirements. The judgment underscores the importance of adhering to procedural formalities and timely authorization by relevant authorities for maintaining the validity of appeals before the Tribunal. en-us Thu, 25 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74444 The Tribunal dismissed the appeal filed by the Deputy Collector (I) of Central Excise, Calcutta due to lack of authorization by the Collector, as required by Section 35B(2) of the Central Excises and Salt Act, 1944. Despite a subsequent authorization produced post-filing, the Tribunal emphasized the necessity of contemporaneous formal authorization by the Collector, deeming the appeal incompetent for failure to comply with statutory requirements. The judgment underscores the importance of adhering to procedural formalities and timely authorization by relevant authorities for maintaining the validity of appeals before the Tribunal. Case-Laws Central Excise Thu, 25 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74444