https://www.taxtmi.com/caselaws?id=326682 Authorisation by the Committee of Commissioners under Section 35B(2) of the Central Excise Act is a mandatory condition precedent for a departmental appeal to the Appellate Tribunal against an order of the Commissioner (Appeals). The provision was construed as a safeguard requiring application of mind at the departmental level before litigation is initiated, and the word "may" was held not to make authorisation optional. Absence of proper authorisation at the time of filing was treated as an incurable defect, so the appeal would not be maintainable without it. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 15 Nov 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326682 Authorisation by the Committee of Commissioners under Section 35B(2) of the Central Excise Act is a mandatory condition precedent for a departmental appeal to the Appellate Tribunal against an order of the Commissioner (Appeals). The provision was construed as a safeguard requiring application of mind at the departmental level before litigation is initiated, and the word "may" was held not to make authorisation optional. Absence of proper authorisation at the time of filing was treated as an incurable defect, so the appeal would not be maintainable without it. Case-Laws Central Excise Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326682