https://www.taxtmi.com/caselaws?id=102898 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act, 1944 is maintainable only if the Collector's authorisation reflects a clear statutory opinion that the impugned order is not legal or proper. Where the authorisation does not show application of mind to that prerequisite, it is not in the form contemplated by the statute and the appeal cannot proceed. On that basis, the appeal was treated as not maintainable and rejected on the preliminary objection. en-us Thu, 26 Sep 1996 00:00:00 +0530 Thu, 16 Feb 2012 17:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102898 A departmental appeal under Section 35B(2) of the Central Excises and Salt Act, 1944 is maintainable only if the Collector's authorisation reflects a clear statutory opinion that the impugned order is not legal or proper. Where the authorisation does not show application of mind to that prerequisite, it is not in the form contemplated by the statute and the appeal cannot proceed. On that basis, the appeal was treated as not maintainable and rejected on the preliminary objection. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102898