https://www.taxtmi.com/caselaws?id=105042 Departmental appeals under Section 35B(2) of the Central Excises and Salt Act are maintainable only when the Collector first forms and records an opinion that the impugned order is not legal or proper and then authorises the filing officer on that basis. The authorisation must itself show that this statutory satisfaction was applied before institution of the appeal. Where the authorisation does not expressly record that opinion, the condition precedent is not met and the appeal is incompetent. The consequence is dismissal of the challenge and the impugned order remains undisturbed. en-us Thu, 19 Sep 1996 00:00:00 +0530 Fri, 02 Mar 2012 12:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105042 Departmental appeals under Section 35B(2) of the Central Excises and Salt Act are maintainable only when the Collector first forms and records an opinion that the impugned order is not legal or proper and then authorises the filing officer on that basis. The authorisation must itself show that this statutory satisfaction was applied before institution of the appeal. Where the authorisation does not expressly record that opinion, the condition precedent is not met and the appeal is incompetent. The consequence is dismissal of the challenge and the impugned order remains undisturbed. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105042