1989 (1) TMI 276

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.... [Order per : V.T. Raghavachari, Member (J) ].  - This appeal is against the order-in-appeal dated 18-10-1982 of the Collector (Appeals), Calcutta under which he allowed the appeal preferred by the respondents M/s. Brookhill Ceramics Pvt. Ltd. against the order dated 11-11-1980 of the Assistant Collector. In this appeal the appellant is described as Deputy Collector (I), Central Excise, C....

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....ector to file the appeal, the Bench had directed that the authorisation, if available on the file of the Collector, may be produced. In accordance with the said direction the representative for the Department had filed a typed copy of the authorisation dated 20-11-1982. Under the directions of the Bench a photo-copy thereof was also filed. 4. Since, on a perusal of the said photo-copy, it was f....

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....ng it at that stage. The reason why such a doubt arose was not merely the manner in which the authorisation had been prepared but also the words used in the authorisation. We are attaching a photostat copy (of the photostat of the authorisation filed before us) for purposes of convenient reference. As may be seen therefrom the authorisation in the typed portion read that the authorisation was to b....

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....rticulars of the proceedings, with reference to which the appeal/cross-objection was to be filed, was entered in manuscript. It was for these reasons that the Bench felt it necessary that a perusal of the original file would be desirable so that we may be sure that the actual approval of the Collector with reference to the instant matter had been obtained and, thereafter, the general form filled u....