https://www.taxtmi.com/circulars?id=481 Authorisation to file an appeal must reflect that the authorising officer applied his mind and formed a considered opinion that the order of the Commissioner (Appeals) was not legal or proper; if the Chief Commissioner wishes an appeal, he should preferably issue the authorisation himself, or the Commissioner must record on file that he independently reached that conclusion, in line with prior Board instructions emphasising precise language and recorded reasons. en-us Thu, 17 Jan 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=481 Authorisation to file an appeal must reflect that the authorising officer applied his mind and formed a considered opinion that the order of the Commissioner (Appeals) was not legal or proper; if the Chief Commissioner wishes an appeal, he should preferably issue the authorisation himself, or the Commissioner must record on file that he independently reached that conclusion, in line with prior Board instructions emphasising precise language and recorded reasons. Circulars Central Excise Thu, 17 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=481