https://www.taxtmi.com/caselaws?id=173654 The High Court of Patna dismissed the appeals concerning authorization for filing appeals under Section 35B(2) of the Central Excise Act, 1944. The Court held that the Tribunal lacked jurisdiction to restore appeals dismissed for lack of authorization, as its authority was limited to rectifying mistakes in its orders. The appeals were dismissed for lack of substantial compliance with the authorization requirement, emphasizing that the issue could have been raised in appeals against the Tribunal's orders rejecting the appeals as not maintainable. en-us Mon, 09 Apr 2012 00:00:00 +0530 Mon, 12 Oct 2015 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173654 The High Court of Patna dismissed the appeals concerning authorization for filing appeals under Section 35B(2) of the Central Excise Act, 1944. The Court held that the Tribunal lacked jurisdiction to restore appeals dismissed for lack of authorization, as its authority was limited to rectifying mistakes in its orders. The appeals were dismissed for lack of substantial compliance with the authorization requirement, emphasizing that the issue could have been raised in appeals against the Tribunal's orders rejecting the appeals as not maintainable. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173654