1993 (1) TMI 150

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.... Shri N.C. Jain, Advocate, for the Respondents. [Order per : Harish Chander, President]. - Deputy Collector of Central Excise, Calcutta has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Calcutta. The said appeal was received in the Calcutta Registry on 17th February, 1983. Mrs. C.G. Lal, the learned SDR at the outset of the hearing made a....

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....llector-II Central Excise, Calcutta. She pleaded that this authorisation may be treated as an authorisation for the filing of the appeal. 5. Shri N.C. Jain, the learned advocate who has appeared on behalf of the respondent pleaded that repeated opportunities were given to the appellant to produce the authorisation. More than seven months have passed and till date no authorisation for the filing....

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....on 35B(2) of the Central Excises and Salt Act/ 1944 is reproduced below :- "35B(2) Appeals to the Appellate Tribunal :- The Collector of Central Excise may, if he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35, as it stood immediately before the appointed day, or the Collector (Appeals) under Section 35A, is not legal or proper, direct any Ce....

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....ereby authorise the Dy. Collector of Central Excise/Assistant Collector of Central Excise to file appeal against O.A. Nos. 585-586-Cal/82 dated 9-8- 1992 relating to Deputy Collector v. Indian Card Board Industries, in the Customs and Central Excise and Gold Control Appellate Tribunal, New Delhi. Sd/-  (Sunipa Basu)  Collector II, Central Excise,  Calcutta." Shri Jain....