https://www.taxtmi.com/caselaws?id=95327 The appeal was filed by the Revenue against an Order-in-Appeal under Sec. 35B of the Central Excise Act, challenging the authorization for filing the appeal by the jurisdictional Collector. The Tribunal held that authorization by the Collector, even without specific words, was sufficient, rejecting the objection raised by the respondents as belated. Regarding the effective date of revised prices for duty charges, the Tribunal ruled in favor of the assessees, stating that the revised price should be effective from the date of filing the price list, not approval by Departmental officers. The Revenue's appeal was dismissed, affirming the assessees' entitlement to clear goods at the revised price from the filing date. en-us Thu, 14 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95327 The appeal was filed by the Revenue against an Order-in-Appeal under Sec. 35B of the Central Excise Act, challenging the authorization for filing the appeal by the jurisdictional Collector. The Tribunal held that authorization by the Collector, even without specific words, was sufficient, rejecting the objection raised by the respondents as belated. Regarding the effective date of revised prices for duty charges, the Tribunal ruled in favor of the assessees, stating that the revised price should be effective from the date of filing the price list, not approval by Departmental officers. The Revenue's appeal was dismissed, affirming the assessees' entitlement to clear goods at the revised price from the filing date. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95327