https://www.taxtmi.com/caselaws?id=74778 Section 35B(2) requires the Collector to form an opinion that the impugned order is not legal or proper and to direct an authorised officer to file the appeal. The majority view treats that requirement as capable of being proved from the record as a whole, so the absence of an express recital of detailed reasons in the authorisation is not necessarily fatal where the surrounding material shows application of mind. The dissenting view regarded a general typed authorisation, without case-specific consideration, as insufficient. The commentary therefore turns on the standard for valid departmental authorisation to appeal. en-us Tue, 02 Feb 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74778 Section 35B(2) requires the Collector to form an opinion that the impugned order is not legal or proper and to direct an authorised officer to file the appeal. The majority view treats that requirement as capable of being proved from the record as a whole, so the absence of an express recital of detailed reasons in the authorisation is not necessarily fatal where the surrounding material shows application of mind. The dissenting view regarded a general typed authorisation, without case-specific consideration, as insufficient. The commentary therefore turns on the standard for valid departmental authorisation to appeal. Case-Laws Central Excise Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74778