https://www.taxtmi.com/caselaws?id=93224 Section 35B(2) requires the Commissioner to record a timely opinion that the order under Section 35A is not legal or proper before directing an authorised appeal. Where authorisation was issued long after the Commissioner (Appeals)'s order and beyond the statutory period, and no explanation was given for the delay, the purported appeal action lacked legal foundation and was not a bona fide exercise of power. On those facts, the restoration application was held not maintainable and was rejected. en-us Thu, 23 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93224 Section 35B(2) requires the Commissioner to record a timely opinion that the order under Section 35A is not legal or proper before directing an authorised appeal. Where authorisation was issued long after the Commissioner (Appeals)'s order and beyond the statutory period, and no explanation was given for the delay, the purported appeal action lacked legal foundation and was not a bona fide exercise of power. On those facts, the restoration application was held not maintainable and was rejected. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93224