https://www.taxtmi.com/caselaws?id=82490 The appeal filed by the Deputy Collector of Central Excise, Calcutta against an order passed by the Collector of Central Excise (Appeals), Calcutta was dismissed by the Appellate Tribunal CEGAT, New Delhi due to the lack of authorization under Section 35B(2) of the Central Excises and Salt Act, 1944. Despite a subsequent authorization being presented, the Tribunal held that it did not rectify the original defect of absence of authorization. Emphasizing the importance of the Collector's discretion before filing appeals to avoid frivolous litigation, the Tribunal concluded that the appeal was incompetent and subsequently dismissed it along with the cross-objection. en-us Tue, 05 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 14:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82490 The appeal filed by the Deputy Collector of Central Excise, Calcutta against an order passed by the Collector of Central Excise (Appeals), Calcutta was dismissed by the Appellate Tribunal CEGAT, New Delhi due to the lack of authorization under Section 35B(2) of the Central Excises and Salt Act, 1944. Despite a subsequent authorization being presented, the Tribunal held that it did not rectify the original defect of absence of authorization. Emphasizing the importance of the Collector's discretion before filing appeals to avoid frivolous litigation, the Tribunal concluded that the appeal was incompetent and subsequently dismissed it along with the cross-objection. Case-Laws Central Excise Tue, 05 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82490