https://www.taxtmi.com/caselaws?id=74540 An appeal under the Central Excises and Salt Act had to be preferred by the Collector or by a person validly authorised to act for him. Where an Assistant Collector signed, verified and filed the appeal before any authorisation was granted, the later authorisation could not cure the defect because the statutory power to appeal had not been validly exercised at the time of filing. Compliance with the authorising provision was therefore essential to competence. The appeal was held incompetent and not maintainable for want of authority. en-us Mon, 21 Dec 1987 00:00:00 +0530 Thu, 09 Jun 2011 15:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74540 An appeal under the Central Excises and Salt Act had to be preferred by the Collector or by a person validly authorised to act for him. Where an Assistant Collector signed, verified and filed the appeal before any authorisation was granted, the later authorisation could not cure the defect because the statutory power to appeal had not been validly exercised at the time of filing. Compliance with the authorising provision was therefore essential to competence. The appeal was held incompetent and not maintainable for want of authority. Case-Laws Central Excise Mon, 21 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74540