https://www.taxtmi.com/caselaws?id=105139 The Tribunal emphasized the importance of including specific phrases like "legal or proper" in authorizations for filing appeals under Section 35B(2) of the Central Excise Act, 1944. Failure to include these mandatory phrases rendered authorizations deficient and appeals not maintainable. The judgment highlighted the role of the Jurisdictional Commissioner in assessing the legality and propriety of orders before authorizing appeals. Appeals lacking these essential phrases were dismissed, underscoring the necessity of strict compliance with statutory requirements for appeal validity. en-us Thu, 23 Nov 2000 00:00:00 +0530 Fri, 02 Mar 2012 16:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105139 The Tribunal emphasized the importance of including specific phrases like "legal or proper" in authorizations for filing appeals under Section 35B(2) of the Central Excise Act, 1944. Failure to include these mandatory phrases rendered authorizations deficient and appeals not maintainable. The judgment highlighted the role of the Jurisdictional Commissioner in assessing the legality and propriety of orders before authorizing appeals. Appeals lacking these essential phrases were dismissed, underscoring the necessity of strict compliance with statutory requirements for appeal validity. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105139