https://www.taxtmi.com/caselaws?id=3235 Section 35E(2) of the Central Excise Act requires the Commissioner to apply his mind and record reasons showing why a subordinate adjudication order is considered erroneous before directing a departmental appeal. The authorisation is not invalid merely because it does not use the exact words "not legal and proper" if the recorded reasons otherwise show dissatisfaction with the adjudication order. Here, the Commissioner had stated specific reasons for rejecting the order in original under Rule 57C of the Central Excise Rules, so the satisfaction requirement was met on substance. The decisions treating the authorisation as invalid were unsustainable, and the departmental appeal authorisation was held valid. en-us Thu, 18 Oct 2007 00:00:00 +0530 Mon, 30 Dec 2013 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3235 Section 35E(2) of the Central Excise Act requires the Commissioner to apply his mind and record reasons showing why a subordinate adjudication order is considered erroneous before directing a departmental appeal. The authorisation is not invalid merely because it does not use the exact words "not legal and proper" if the recorded reasons otherwise show dissatisfaction with the adjudication order. Here, the Commissioner had stated specific reasons for rejecting the order in original under Rule 57C of the Central Excise Rules, so the satisfaction requirement was met on substance. The decisions treating the authorisation as invalid were unsustainable, and the departmental appeal authorisation was held valid. Case-Laws Central Excise Thu, 18 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3235