1987 (2) TMI 367

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....the Respondent. [Order per : S.D. Jha, Vice-President (J)]. - Vide order dated 26-12-1986 we have inter alia granted time to Mrs. Chander to ascertain from the appellant - Collector of Central Excise, Calcutta, whether any authorisation in terms of sub-section (2) of Section 35-B of the Central Excises and Salt Act, 1944 was issued in favour of the Assistant Collector who presented the appea....

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....e, therefore, reject Smt. Chander's prayer for grant of further time and proceed to consider the appeal on its merits. 4. Section 35-B(2) of the Central Excises and Salt Act, 1944 for ease of reference is reproduced below :- "The Collector of Central Excise may, it he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35 as it stood immediately befo....