https://www.taxtmi.com/caselaws?id=44917 The Supreme Court dismissed the appeal as not maintainable in a case where the Collector failed to apply her mind before authorizing the appeal filing under Section 35B(2) of CESA. The Court highlighted the necessity for the Collector to determine the legality of the order in question. As the authorization lacked proper scrutiny, the appeal was deemed improper. Despite citing a previous judgment for comparison, the absence of the Collector's specific noting led to the dismissal of the appeal without costs awarded. en-us Thu, 30 Apr 1998 00:00:00 +0530 Wed, 07 Jul 2010 10:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44917 The Supreme Court dismissed the appeal as not maintainable in a case where the Collector failed to apply her mind before authorizing the appeal filing under Section 35B(2) of CESA. The Court highlighted the necessity for the Collector to determine the legality of the order in question. As the authorization lacked proper scrutiny, the appeal was deemed improper. Despite citing a previous judgment for comparison, the absence of the Collector's specific noting led to the dismissal of the appeal without costs awarded. Case-Laws Central Excise Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44917