https://www.taxtmi.com/caselaws?id=74499 Departmental appeal authorisation under Section 35-B(2) is satisfied where a subordinate officer drafts the proposal but the Collector independently reviews the file, applies mind, and approves filing of the appeal. The requirement is that the appeal decision must be that of the Collector, not that every stage of the process originate with him. Limitation under Section 35-B(3) runs only from statutory communication of the order to the Collector; where such communication is not proved, limitation does not commence against the departmental appeal. On these principles, both preliminary objections were rejected. en-us Sun, 04 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74499 Departmental appeal authorisation under Section 35-B(2) is satisfied where a subordinate officer drafts the proposal but the Collector independently reviews the file, applies mind, and approves filing of the appeal. The requirement is that the appeal decision must be that of the Collector, not that every stage of the process originate with him. Limitation under Section 35-B(3) runs only from statutory communication of the order to the Collector; where such communication is not proved, limitation does not commence against the departmental appeal. On these principles, both preliminary objections were rejected. Case-Laws Central Excise Sun, 04 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74499