https://www.taxtmi.com/caselaws?id=51398 Under section 35B(2) of the Central Excise Act, 1944, a departmental appeal is valid only if the jurisdictional Commissioner forms an opinion that the impugned order is not legal or proper, and the authorisation reflects that consideration on relevant grounds in the authorisation itself or the connected note sheet. Where no such grounds are recorded and the legality or propriety of the order is not examined, the appeal is unauthorised. On those facts, the departmental appeal was held not maintainable and the assessee succeeded. en-us Tue, 16 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51398 Under section 35B(2) of the Central Excise Act, 1944, a departmental appeal is valid only if the jurisdictional Commissioner forms an opinion that the impugned order is not legal or proper, and the authorisation reflects that consideration on relevant grounds in the authorisation itself or the connected note sheet. Where no such grounds are recorded and the legality or propriety of the order is not examined, the appeal is unauthorised. On those facts, the departmental appeal was held not maintainable and the assessee succeeded. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51398