1988 (9) TMI 212

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....n, J.D.R., for the Appellants. Shri K.L. Ganguly, Advocate, for the Respondents. [Order per: G. Sankaran, Sr. Vice-President]. - In compliance with the directions given by the Tribunal in order dated 4-5-1988, Shri Sundar Rajan, Departmental Representative, for the Appellant-Collector, has produced for our perusal the Collector's file. The need for perusing the Collector's file arose beca....

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....cises and Salt Act, 1944 and Sections 81(3), 81(5), 81(6), 82(2) and 82B(1) and 82B(2) of the Gold (Control) Act, 1968. The Bench observed that this order being of a general nature and not with reference to any particular matter, was not sufficient to show that the Collector had authorised the Assistant Collector to file the present appeal. It was in this background that the Bench had directed the....

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....l Excise, Calcutta, to file the present appeal in his behalf. This direction to the authorised officer to file an appeal on behalf of the Collector is a statutory requirement under Section 35B(2) of the Act. From the subsequent notes in the Collector's file it appears that the "attested" copy of the Collector's authorisation was not really a copy of the Collector's order authorising the A.C. for t....