https://www.taxtmi.com/caselaws?id=80361 For an appeal under Section 35B(2) of the Central Excises and Salt Act, the Collector must apply his mind and form the requisite opinion that the order is not legal or proper; recording detailed reasons in the authorisation order is not necessary if the file shows proper consideration. Procedural objections about filing before one Bench and receipt by another after the time limit do not defeat the substantive right of appeal, because the filing forum is a matter of procedure and the rules recognise filing before another Bench for sufficient reasons. The commentary states that such objections failed and the appeal remained maintainable and within time. en-us Fri, 09 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80361 For an appeal under Section 35B(2) of the Central Excises and Salt Act, the Collector must apply his mind and form the requisite opinion that the order is not legal or proper; recording detailed reasons in the authorisation order is not necessary if the file shows proper consideration. Procedural objections about filing before one Bench and receipt by another after the time limit do not defeat the substantive right of appeal, because the filing forum is a matter of procedure and the rules recognise filing before another Bench for sufficient reasons. The commentary states that such objections failed and the appeal remained maintainable and within time. Case-Laws Central Excise Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80361