https://www.taxtmi.com/caselaws?id=90581 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act was maintainable only if the Collector first formed an opinion that the impugned order was not legal or proper and then issued valid authorisation. The authorisation produced here showed no such application of mind and was treated as defective. Because proper authorisation had to accompany the appeal at filing, the defect was not cured by describing it as a mere procedural lapse. The appeal was therefore held not maintainable and dismissed for want of valid authority. en-us Mon, 16 Sep 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90581 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act was maintainable only if the Collector first formed an opinion that the impugned order was not legal or proper and then issued valid authorisation. The authorisation produced here showed no such application of mind and was treated as defective. Because proper authorisation had to accompany the appeal at filing, the defect was not cured by describing it as a mere procedural lapse. The appeal was therefore held not maintainable and dismissed for want of valid authority. Case-Laws Central Excise Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90581