1997 (10) TMI 197

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....pondent. [Order per : K. Sankararaman, Member (T)]. -  A preliminary objection was raised by Shri J.S. Agarwal, learned Counsel for the respondent that the authorisation in this appeal filed by Revenue should have been issued by the Central Board of Excise & Customs and not by the Collector himself. He pointed out that even it is felt that the Collector could issue authorisation he coul....

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.... of authorising any subordinate officer. 3. We have heard both sides and perused the record. We find that the appeal is directed against an order-in-appeal passed by the Collector (Appeals) where he has allowed the appeal filed by the present respondent and set aside the order of the Assistant Collector. By that said order the Assistant Collector had rejected the refund claim filed by the ....