https://www.taxtmi.com/caselaws?id=74890 The appeal filed by Deputy Collector (I), Central Excise, Calcutta against an order-in-appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found the appeal incompetent due to the lack of specific authorization from the Collector as required by Section 35-B(2) of the Central Excises and Salt Act. Despite a typed copy of authorization being submitted, doubts were raised about its authenticity and specificity to the case. The Tribunal emphasized the necessity of a proper authorization, leading to the dismissal of the appeal. en-us Sun, 01 Jan 1989 00:00:00 +0530 Mon, 13 Jun 2011 11:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74890 The appeal filed by Deputy Collector (I), Central Excise, Calcutta against an order-in-appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found the appeal incompetent due to the lack of specific authorization from the Collector as required by Section 35-B(2) of the Central Excises and Salt Act. Despite a typed copy of authorization being submitted, doubts were raised about its authenticity and specificity to the case. The Tribunal emphasized the necessity of a proper authorization, leading to the dismissal of the appeal. Case-Laws Customs Sun, 01 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74890