https://www.taxtmi.com/caselaws?id=91326 Departmental appeals under Section 35B(2) of the Central Excises and Salt Act, 1944 require the Collector to form an opinion that the impugned order is not legal or proper before directing an authorised officer to appeal. The authorisation must disclose that application of mind, and the supporting note-sheet evidencing proper satisfaction should be produced where relied upon. On the record described, the authorisation did not show the requisite opinion, so it was treated as defective and the Department's appeal was held not sustainable. en-us Fri, 08 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91326 Departmental appeals under Section 35B(2) of the Central Excises and Salt Act, 1944 require the Collector to form an opinion that the impugned order is not legal or proper before directing an authorised officer to appeal. The authorisation must disclose that application of mind, and the supporting note-sheet evidencing proper satisfaction should be produced where relied upon. On the record described, the authorisation did not show the requisite opinion, so it was treated as defective and the Department's appeal was held not sustainable. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91326