1998 (2) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This Appeal filed by the Revenue against the impugned order dated 20-6-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. When the matter had come up for hearing on 15-10-1997 the Bench observed that the authorisation is not proper and in view of the request made by the ld. DR time was given to enable him....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 35B(2) of the Central Excises & Salt Act, 1944 reads as under : "The (Commissioner of Central Excise) may, if he is of opinion that an order passed by the Appellate (Commissioner of Central Excise) under Section 35, as it stood immediately before the appointed day, or the [Commissioner (Appeals)], under Section 35A, is not legal or proper, direct any Central Excise Officer; authorised by h....