https://www.taxtmi.com/caselaws?id=113368 The Appellate Tribunal CESTAT, CHENNAI held that the appeals filed by the Revenue were to be rejected as they did not meet the prerequisite of proper authorization under Section 35B(2) of the Central Excise Act, 1944. The Tribunal emphasized the necessity of using the specific terms "not legal and proper" in the authorization, as mandated by law. The Commissioner's failure to adhere to this requirement rendered the appeals non-maintainable, following the precedent set by the Apex Court. The judgment highlighted the importance of complying with statutory authorization requirements and dismissed the appeals on that basis. en-us Fri, 20 Feb 2004 00:00:00 +0530 Sat, 05 May 2012 10:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113368 The Appellate Tribunal CESTAT, CHENNAI held that the appeals filed by the Revenue were to be rejected as they did not meet the prerequisite of proper authorization under Section 35B(2) of the Central Excise Act, 1944. The Tribunal emphasized the necessity of using the specific terms "not legal and proper" in the authorization, as mandated by law. The Commissioner's failure to adhere to this requirement rendered the appeals non-maintainable, following the precedent set by the Apex Court. The judgment highlighted the importance of complying with statutory authorization requirements and dismissed the appeals on that basis. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113368