https://www.taxtmi.com/caselaws?id=85024 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act is maintainable only where the Collector forms a considered opinion that the impugned order is not legal or proper and issues a specific authorisation to file the appeal against that particular order. A general empowerment to appeal, without identifying the challenged order, is insufficient. Because the authorisation here did not refer to the specific order and was found too vague, it was treated as not legal and proper, and the departmental appeal was rejected at the threshold. en-us Fri, 12 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85024 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act is maintainable only where the Collector forms a considered opinion that the impugned order is not legal or proper and issues a specific authorisation to file the appeal against that particular order. A general empowerment to appeal, without identifying the challenged order, is insufficient. Because the authorisation here did not refer to the specific order and was found too vague, it was treated as not legal and proper, and the departmental appeal was rejected at the threshold. Case-Laws Central Excise Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85024