https://www.taxtmi.com/caselaws?id=167256 An appeal authorisation under the Central Excises and Salt Act was upheld despite being unsigned, because the governing rule required an attested copy of the Collector's direction, not the Collector's personal signature on the authorisation itself. The Collector's duty was to form the opinion that the impugned order was not legal or proper and to direct an authorised officer to appeal. The record showed that the relevant facts were placed before him, he approved the proposal to appeal, and he later approved the draft grounds. The application of mind could therefore be established from the file, and the preliminary objection to the appeal failed. en-us Thu, 11 Apr 1985 00:00:00 +0530 Sat, 13 Dec 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167256 An appeal authorisation under the Central Excises and Salt Act was upheld despite being unsigned, because the governing rule required an attested copy of the Collector's direction, not the Collector's personal signature on the authorisation itself. The Collector's duty was to form the opinion that the impugned order was not legal or proper and to direct an authorised officer to appeal. The record showed that the relevant facts were placed before him, he approved the proposal to appeal, and he later approved the draft grounds. The application of mind could therefore be established from the file, and the preliminary objection to the appeal failed. Case-Laws Central Excise Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167256