https://www.taxtmi.com/caselaws?id=90076 Under Section 35E(2) of the Central Excise Act, an application to the appellate authority is maintainable only if the Collector has issued a valid order of authorization specifying the points for determination. Where the Assistant Collector filed the application before any such authorization was issued, the filing was without authority and could not be entertained. The appellate authority was therefore justified in refusing to admit the application, and the Revenue's challenge failed. en-us Fri, 24 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90076 Under Section 35E(2) of the Central Excise Act, an application to the appellate authority is maintainable only if the Collector has issued a valid order of authorization specifying the points for determination. Where the Assistant Collector filed the application before any such authorization was issued, the filing was without authority and could not be entertained. The appellate authority was therefore justified in refusing to admit the application, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90076