https://www.taxtmi.com/caselaws?id=89661 A Revenue appeal under the Central Excise Act was held not maintainable because the record did not show a valid authorisation reflecting the Commissioner's application of mind or requisite opinion that the order-in-appeal was not legal or proper. The authorisation itself was deficient, and no review sheet or other material demonstrated compliance with the statutory precondition for filing the appeal. On that basis, the preliminary objection succeeded and the appeal was rejected. en-us Thu, 03 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 17:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89661 A Revenue appeal under the Central Excise Act was held not maintainable because the record did not show a valid authorisation reflecting the Commissioner's application of mind or requisite opinion that the order-in-appeal was not legal or proper. The authorisation itself was deficient, and no review sheet or other material demonstrated compliance with the statutory precondition for filing the appeal. On that basis, the preliminary objection succeeded and the appeal was rejected. Case-Laws Central Excise Thu, 03 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89661