TaxTMI 
TaxTMI 
1996 (1) TMI 230
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....for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the Order-in-appeal dated 14-1-1985 passed by the Collector of Central Excise (Appeals), New Delhi. 2. We have heard Shri G.D. Sharma, learned JDR for the Revenue and the respondents were duly represented by Shri R.P. Sethi, learned Consultant. 3. At the outset Shri S....
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....nt (Review), Central Excise Collectorate, Jaipur to file an appeal in the case of M/s. Ganga Nagar Sugar Mills Ltd., Dholpur." He submitted that the very issue had come up for consideration before the Tribunal in a number of cases and Tribunal held that authorisation is not proper if it is in general and appeal filed by the department with reference to such type of general authorisation is not su....
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....tion 35B(2) etc. cannot be said to be a direction to the Central Excise Officer by him to file appeal `in this behalf'. It is significant that the words `in this behalf' appearing in sub-section (2) of Section 35B does not find a place in sub-section (2) of Section 129A of the Customs Act." 4. We have considered the submissions. We find that Section 35B(2) of the Act specifies that Collector....